DAC7 is the name of the EU Council Directive 2021/514, which requires online platform companies like Deliveroo to collect and report taxpayer information to the government tax authority. This applies to all self-employed riders who earn income by working with Deliveroo in the UK and EU member states. Digital platforms will report information once per year.
In Ireland, we have already been collecting the information since January 2023.
It’s important to provide your details with us promptly, in order to comply with the DAC7 directive. We’ll need to collect these details once every year but we may not always need you to provide your information.
Here’s a full list of the information we are obligated to share with the tax authority which we will process in accordance with the Rider Privacy Policy:
For individuals
- First and last name
- Primary address
- Date of birth
- Tax identification number (TIN) or if you don’t have a TIN, your place of birth
- VAT identification number, if available
- Financial Account Identifier
- Name of the the bank account holder if you don’t use your own bank account to ride with Deliveroo
- Each Member State where you are a resident
- Total fees you’ve earned working with Deliveroo
- Number of cash-outs and payments you’ve received working with Deliveroo
- Any fees, taxes or commissions that Deliveroo charged to you
For legal entities
- Legal name
- Primary address
- Business registration number
- Tax identification number (TIN)
- VAT identification number, if available
- Financial Account Identifier
- Name of the the bank account holder if you don’t use your own bank account to ride with Deliveroo
- Each Member State where you are a resident
- Total fees you’ve earned working with Deliveroo
- Number of cash-outs and payments you’ve received working with Deliveroo
- Any fees, taxes or commissions that Deliveroo charged to you
We’ll remind you to send us your details in line with the new DAC7 rules.
If you have any questions about the new DAC7 rules, please see the FAQs below.