DAC7 Information – for carriers

English translation for information. The Slovak version is legally binding.

1. What DAC7 is

1.1 DAC7 is an EU rule under which digital platforms must once a year report to the tax administration information about sellers and how much they earned through the platform¹. On AESA Taxi, you are the seller – the carrier providing carriage of persons through the platform².

1.2 The reporting obligation lies with AESA Group, SE as the platform operator, not with you. You only provide us with the information.

1.3 The threshold of 30 sales and €2,000 a year applies only to the sale of goods. It does not apply to carriage of persons³, so we report every carrier that received consideration through the platform.

2. What information we collect

2.1 Depending on who you are⁴:

2.2 You enter the information in the app when you register. You enter the account number directly with Stripe.

3. What we report and when

3.1 What: your identification details, the account identifier, the consideration for rides for each quarter and the fees, commissions and taxes we withheld or charged⁴.

3.2 When: once a year, by 31 January for the previous calendar year⁵.

3.3 To whom: the Financial Administration of the Slovak Republic (Financial Directorate of the Slovak Republic). The information may be exchanged automatically with the tax administration of the country where you live or have your registered office.

3.4 To you: we provide the same information by 31 January as well – in the app and by e-mail – so that you can check it and use it in your tax return⁶.

4. Verifying information

4.1 We may verify the information (for example in a register, through Stripe or through VIES for a VAT ID). If we find a discrepancy, we ask you to correct it.

5. What if you do not provide the information

5.1 If you do not provide the information, we send you two reminders.

5.2 If you still do not provide it after the second reminder, but not earlier than 60 days after the first reminder, we close your account and prevent you from registering again, or withhold payment of the consideration, until you provide the information⁷.

5.3 This step is decided by a person, not by an automated system, and we inform you of the reasons in writing.

6. How long we keep the information

6.1 We keep DAC7 information for 10 years after the end of the reporting period to which it relates. The law allows 5 to 10 years; we choose 10 years so that the period matches the retention of accounting and tax documents⁸.

7. Please note

7.1 A DAC7 report is not your tax return. You are responsible for paying the correct tax on your income. We recommend you consult an accountant.

7.2 The platform operator faces fines for failing to meet its DAC7 obligations⁹. This is why we consistently require the information.

7.3 More about how we process data: Privacy Policy. Questions: taxi@aesa.sk.

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Notes

1. Council Directive (EU) 2021/514 (DAC7); in Slovakia, Act No. 442/2012 Coll. on International Assistance and Cooperation in Tax Administration, Section 22h et seq. ↩

2. Section 22h(m) of Act No. 442/2012 Coll. ↩

3. Section 22h(p)(4) of Act No. 442/2012 Coll. ↩

4. Section 22k(2) (individual) and (3) (entity) of Act No. 442/2012 Coll. ↩ ↩²

5. Section 22i(2) of Act No. 442/2012 Coll. ↩

6. Section 22i(7) of Act No. 442/2012 Coll. ↩

7. Section 22m(1) of Act No. 442/2012 Coll. ↩

8. Section 22m(4) of Act No. 442/2012 Coll.; Section 35(3) of Act No. 431/2002 Coll. on Accounting. ↩

9. Section 22n(1) of Act No. 442/2012 Coll. ↩