DAC7: Tax data reporting requirements in Europe

As a Deliveroo rider, you’re free to enjoy the flexibility of earning when you want. 

From January 2024, we’ll need to collect certain tax details from you in order to meet requirements from a new law called DAC7.

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.

Under this directive, we’ll need to collect your tax details such as your tax identification number. There’s nothing for you to do now - we’ll send you an email with instructions on how to provide your details.

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. 

Here’s a full list of the information we are obligated to share with the tax authority:

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 cashouts 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 cashouts 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 do not provide your details, we’re obligated by the law to pause payments to your account until you’ve provided the required information or we may be required to disable your rider account.