DAC7 directive and micro-tasks in France: what platforms actually report to the tax authority
The DAC7 directive sets the automatic reporting framework for income generated on European digital platforms — Microtaches and its competitors alike — directly to tax authorities. The DAC7 directive has been in force since 2023, with the first reporting cycle in January 2024. This guide explains what is transmitted, to whom, and what you still have to declare yourself.
What is the DAC7 directive?
DAC7 is the 7th revision of the EU directive on administrative cooperation in the field of taxation (Council Directive (EU) 2021/514 of 22 March 2021). Its goal: stop income generated via digital platforms from escaping tax simply because it was hard to trace (multi-country, multi-platform, low-value payments cumulated).
Concretely, each platform must collect and transmit an annual declaration to the tax authority of the user's country of residence, including identity, bank details and a quarterly breakdown of gross income. The French tax authority (DGFiP) thus receives the data automatically and can pre-fill it or compare it to your own filing.
Which platforms are concerned?
- Real-estate rental (Airbnb, Abritel, Booking)
- Sale of goods (Vinted, Leboncoin, eBay)
- Vehicle rental (Getaround, Turo)
- Personal services paid per task — this is where every micro-task platform falls, including Microtaches.com, Wirk (formerly Foule Factory, Yappers portal), Clickworker, Microworkers, etc.
How DAC7 applies to micro-tasks
A paid micro-task is a service under DAC7: you complete tasks following on-screen guidelines in exchange for compensation. Unlike casual sellers of goods (who have an exemption under 30 sales and €2,000), personal service platforms must report active providers once income is generated.
On Microtaches.com, each withdrawal or cashout establishes your income (1 Ops = €0.0042 at withdrawal). Platform reporting applies to personal services independently of rules designed for second-hand sales of goods.
What data does Microtaches.com transmit exactly?
- Identity: first and last name, date of birth, full address (verified through KYC)
- TIN — your French tax identification number (13 digits)
- IBAN of the account used for withdrawals
- Gross income broken down by quarter (in euros, after Ops → € conversion)
- Number of validated transactions in the year
- Fees withheld by the platform
| Before DAC7 (until 2022) | After DAC7 (since 2023) |
|---|---|
| No automatic transmission. The worker had to declare everything alone. | Automatic annual transmission to DGFiP for service providers. |
| High risk of forgetting or under-declaring, rare audits. | Likely pre-filling on the tax side and targeted audits in case of mismatch. |
| No exchange between European tax authorities for small revenues. | Automatic exchange between all 27 member states: income earned in another EU country is also reported. |
| Non-EU platforms hard to control. | Any platform operating in the EU must comply, even if headquartered abroad. |
Before and after DAC7, what concretely changes for a micro-task worker
| € | |
|---|---|
| DAC7 (platform) | €2,000 |
| VAT exemption services | €37,500 |
| Micro-BNC ceiling | €77,700 |
| Micro-BIC services | €77,700 |
The DAC7 threshold for sales of goods (€2,000) is much lower than the micro-entrepreneur regime ceilings: it targets transparency, not taxation. You can perfectly be reported by a platform under DAC7 without changing your tax regime.
What Microtaches.com actually does
- Identity verification (KYC) from 1,000 Ops balance: verified collection of identity data required by DAC7 before any withdrawal or shop order.
- Annual withdrawal ceiling of €2,500 per user: internal Microtaches policy (not a legal quota or DAC7 threshold) designed for side income.
- Automatic annual reporting to DGFiP before 31 January each year, for the previous year's income.
- Personal summary emailed to every affected worker in January: this is the document to keep for your tax return.
- GDPR-compliant storage and encryption of tax data (European hosting, IBAN encrypted in Vault).
What you must do
- Check your KYC information: postal address, full name, French TIN — any incorrect data will be transmitted as-is to the tax authority.
- Keep the DAC7 summary received in January: it serves as evidence in case of audit.
- Declare your income to the tax office: DAC7 reporting does not replace your personal return. Depending on your situation, you will fill the "non-professional non-commercial income" box (micro-BNC, lines 5KU/5LU) or include this income in your micro-entrepreneur status. See our guide Declaring micro-task income to the French tax office.
- Using several platforms? Each platform reports separately. If you earn €1,500 on Microtaches and €1,200 on another platform, both amounts are transmitted and you must add them up and declare the real total.
Withdrawal methods on Microtaches
Your Ops can be withdrawn to a bank account, a mobile money account or an online wallet. Bank transfer is available from the usual minimum; MVola, Orange Money, Wave, MTN MoMo, PayPal, Skrill and Neteller are available from 25,000 Ops; Revolut and Crypto are coming soon.
| Type | Availability | Where it is used | |
|---|---|---|---|
| Bank transfer (IBAN) | Bank | Available from the usual minimum | Bank account with an IBAN, in Europe or elsewhere (fixed fee outside Europe) |
| MVola | Mobile money | Available from 25,000 Ops | Madagascar |
| Orange Money | Mobile money | Available from 25,000 Ops | Madagascar, Ivory Coast, Senegal, Cameroon, Mali, Burkina Faso, Guinea, DR Congo… |
| Wave | Mobile money | Available from 25,000 Ops | Senegal, Ivory Coast, Mali, Burkina Faso… |
| MTN MoMo | Mobile money | Available from 25,000 Ops | Ivory Coast, Cameroon, Benin, Guinea, Congo, Ghana… |
| PayPal | Online wallet | Available from 25,000 Ops | Countries where PayPal lets you receive money |
| Skrill | Online wallet | Available from 25,000 Ops | International online wallet |
| Neteller | Online wallet | Available from 25,000 Ops | International online wallet |
| Revolut | Neobank | Coming soon (no date yet) | Coming soon |
| Crypto | Cryptocurrency | Coming soon (no date yet) | Coming soon |
Methods shown on the Withdrawals page of your Microtaches account. Countries listed are examples where the service is common.
Frequently asked questions
- DAC7 in one sentence?
- A European directive in force since 1 January 2023 that obliges every digital platform (rental, sale, services, micro-tasks) to report each year to the tax authority of the user's country of residence their identity and income.
- Above what amount does Microtaches report me?
- As soon as you earn income on the platform. The €2,000 or 30 transactions exemption threshold strictly applies to sellers of goods, whereas micro-tasks constitute personal services.
- What exactly does Microtaches transmit to the tax authority?
- Your full identity, address, French TIN, the IBAN used for withdrawals, the gross amount of your income broken down by quarter, the number of validated transactions and any fees withheld by the platform.
- I'm under the DAC7 threshold — do I still have to declare?
- Yes. Your personal tax obligation exists from the very first euro earned. DAC7 only concerns the declaration made by the platform — your own tax return remains mandatory under your regime (micro-BNC, micro-entrepreneur, etc.).
- What happens if I use several platforms?
- Each platform reports its own numbers separately. DGFiP therefore receives a DAC7 report from each micro-task platform on which you earned income. You must add them up and declare the real total in your tax return.
- Can I refuse to have my data transmitted via DAC7?
- No. It is a legal obligation under an EU directive. A platform that refuses to transmit faces a €50,000 fine in France (article 1649 ter A of the General Tax Code). A user who refuses to provide their data is legally blocked from the platform.
- Is Microtaches' €2,500 annual withdrawal cap required by DAC7?
- No. The €2,500 yearly ceiling is an internal Microtaches policy to maintain casual side-income usage. It does not stem from DAC7, does not exempt anyone from taxes, and does not apply to other platforms.
- Does a platform headquartered outside the EU escape DAC7?
- No. The DAC7 directive applies to any platform providing services to tax residents in the European Union, regardless of where the company is legally registered.
Sources
- Council Directive (EU) 2021/514 of 22 March 2021 amending Directive 2011/16/EU (DAC7) — eur-lex.europa.eu
- Article 1649 ter A of the French General Tax Code (DAC7 transposition)
- BOI-INT-AEA-30 — Official Bulletin of Public Finance, DAC7 section
- impots.gouv.fr — practical sheet "Digital platforms and DAC7 reporting obligations"
- European Commission — Directorate-General for Taxation and Customs Union (TAXUD)
Note: prior to DAC7, France already operated an automatic reporting mechanism for digital platforms under Article 242 bis of the French General Tax Code.