DAC7 Changes the Rules for YouTube, Airbnb and OnlyFans
The Financial Administration already obtains data directly from the platforms.
What does this mean for online businesses?
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- DAC7 Changes the Rules for YouTube, Airbnb and OnlyFans
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If you earn income through platforms like OnlyFans, Airbnb, YouTube, Sashe, Vinted or Etsy, it’s time to take notice. Under the DAC7 directive, digital platforms are now required to report user income directly to tax authorities across the EU. In Slovakia, audits have already begun.
Our partner, tax advisor Peter Dravecký from Dravecký & Partner, provides a clear summary of the most important points:
- DAC7 obliges platforms to automatically share user income data with national tax administrations across the EU.
- Even small or one-time earnings are taxable. In some cases, registration as a sole trader (SZČO) or for VAT may be required.
- Failure to declare income can lead to penalties, interest charges and—if intentional—even criminal liability.
- Timely voluntary disclosure or proper tax planning before earning income can significantly reduce risks.

Digital income is no longer invisible. If you're doing business online, setting up your tax obligations properly can save you time, money, and unnecessary complications.
Read the full article
DAC7: The Financial Administration is Already Auditing Income from OnlyFans, Sashe, YouTube, and Airbnb. Have You Declared Yours?
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