DAC7 Frequently Asked Questions
1. I have less than 30 Transactions a year, am I an Excluded Seller?
If doesn't look like it.
The exemption for people that have under-30 transactions relates only to people selling 'Goods' via platforms, not rental properties.
Section 1 Clause B 4 (d) https://eur-lex.europa.eu/eli/dir/2021/514/oj