DAC7 deadline: 31 January
Digital platforms report their sellers' income for each calendar year by 31 January of the next one. For the 2026 reporting year in Germany the effective date is Monday 1 February 2027, because 31 January 2027 is a Sunday. A rejected file does not count as filed — validate it early with the free DAC7 XML validator.
The rule
Under Council Directive (EU) 2021/514, a reporting platform operator reports the information for a reportable period no later than 31 January of the year that follows it. The reportable period is the calendar year, so the XML carries ReportingPeriod 2026-12-31 for the report due in January 2027.
Germany's BZSt adds two practical points in its notes on data transmission: reports can only be submitted from 1 January after the period ends, and if 31 January falls on a weekend or public holiday the deadline moves to the next working day. The UK's HMRC guidance uses the same 31 January date and requires an error-free XML.
A January plan
November–December
Collect TINs, VAT numbers, dates of birth and addresses for every seller; chase the ones missing. Run a test export and validate it.
Early December
Register for the reporting channel if you have not yet (in Germany, the BZSt online portal and, for automated delivery, the DIP interface) and try the test environment.
1–15 January
Close the year, export the full report with Q4, validate it, and fix every error.
By 31 January
Submit to production and keep the authority's response. In Germany, OK means accepted; PARTIALLY_REJECTED means some sellers must be resent; ERROR means the whole delivery must be resent with new IDs.
Why the deadline is tighter than it looks
Q4 figures cannot be final before the year closes, so the real window is January. If the authority rejects the delivery for a structural error, everything is resent with new message and document IDs — and the clock keeps running. The most common reasons are in the DAC7 XML validation guide; the German specifics are in the BZSt format guide.
Frequently asked questions
When is the DAC7 deadline?
31 January of the year after the reporting period. The reporting period is the calendar year, so the report for 2026 is due by 31 January 2027. The same date applies across the EU under Directive (EU) 2021/514, and in the UK under its digital platform reporting rules.
What if 31 January falls on a weekend?
In Germany the deadline moves to the next working day. 31 January 2027 is a Sunday, so the BZSt's own example says the 2026 report must be submitted by the end of Monday 1 February 2027. Other countries apply their own calendar rules.
Can I file my 2026 report in December?
No. In Germany a report can only be submitted after the reporting period has ended, from 1 January of the following year. You can — and should — build and validate the file in December, then file it in January with the complete Q4 figures.
What happens if I file late?
The BZSt states that late filing can be fined. A file that is rejected for errors does not count as filed, so leave time to fix and resend.
Does the UK have the same deadline?
Yes: HMRC's guidance gives 31 January, and the report must be an error-free XML submission. HMRC also states it cannot correct a submission for you.
More on DAC7
DAC7 XML validator
Upload your DAC7 file and get schema and BZSt business-rule errors in plain English.
DAC7 XML validation guide
What the DPI schema checks, and the errors that make most files fail.
DAC7 Germany: the BZSt format
DIP envelope or portal upload, ID formats, TINs and the rules the BZSt adds to the schema.
Validate the TINs and VAT numbers inside your report
The validator checks VAT number formats offline. A free TaxID account checks each seller's VAT number live against VIES and national registries — 100 validations a month, by API or CSV upload, no credit card.
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TaxID is not a tax adviser. These pages explain the published technical rules; whether and what you must report depends on your platform and is a question for your adviser or the tax authority.