DAC7 guidance clarifies the 2,000-rental test applies per property

Skattestyrelsen has clarified that the DAC7 exclusion for high-volume property rental businesses uses a threshold of more than 2,000 rentals per property in a calendar yearSkat. Its Q&A now expressly includes “pr. ejendom”, bringing the explanation into line with the property-specific test in the DAC7 executive order. Operators assessing rental sellers or their own exemption should check how they group transactions before relying on the threshold.

The seller exclusion applies to an entity for which the platform operator has facilitated more than 2,000 relevant rental activities concerning one “Ejendom” during the reporting periodRetsinformation. That period is the calendar year. Exactly 2,000 rentals do not satisfy this exclusion, and the test concerns an entity rather than an individual seller. A business-wide total across different properties is therefore insufficient to establish that the property-specific threshold is metRetsinformation.

“Ejendom” has a defined meaning: immovable property at the same address, owned by the same owner and offered for rent on a platform by the same seller. Those conditions matter when deciding which rentals can be counted together. Operators may use information in their available records to determine whether the high-volume seller exclusion applies. Where they have facilitated more than 2,000 rentals of a property for the same entity seller, they must collect documents, data or other information supporting common ownership of that property.

The order defines an “Undtaget Sælger” in § 16 and an “Undtaget Platformsoperatør” in § 4. To qualify as an “Undtaget Platformsoperatør”, the operator must demonstrate in advance and annually to the competent EU authority to which it would otherwise report that its entire business model has no reportable sellersRetsinformation. Having a qualifying rental business among its users does not by itself establish that platform-wide condition.

The Q&A clarification concerns an existing test, not a newly enacted rental threshold. Skattestyrelsen’s separate registration guidance still describes the rental category without the per-property qualifier; the executive order supplies that condition. The registration guidance directs operators seeking exempt status, and those unsure whether their activities fall within DAC7, to form 03.090, “Undtaget platformsoperatør”, for the authority’s assessment.

These conditions are set out in Bekendtgørelse om platformoperatørers indberetningspligt vedrørende sælgere og udlejere (nr. 1253 af 6. september 2022), §§ 4, 16, nr. 3, 17, 22, 23, 27, stk. 2, and 36, stk. 2.