DAC7 directive and micro-tasks in France: what platforms actually report to the tax authority
€2,000 or 30 transactions a year: that's the threshold above which every European digital platform — Microtaches and its competitors alike — must report your income to the tax office. 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, Foule Factory, Clickworker FR, Microworkers, Yappers.club, etc.
How DAC7 applies to micro-tasks
A paid micro-task is a service under DAC7: you supply work (a comment, moderation, a test, a survey, AI training…) in exchange for compensation. Each validated task counts as one transaction. Once the threshold of 30 transactions or €2,000 is reached within the calendar year, the platform must report you.
On Microtaches.com, the 30-transaction threshold is reached very quickly in practice (a few weeks for a regular worker). The €2,000 monetary threshold requires more effort: 1 Ops = €0.0042 at SEPA withdrawal, i.e. roughly 476,000 Ops to reach €2,000. But as soon as either threshold is crossed, DAC7 reporting is mandatory — and the "30 transactions" threshold almost always triggers first.
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
| Valeur | |
|---|---|
| DAC7 (platform) | €2,000 € |
| VAT exemption services | €37,500 € |
| Micro-BNC ceiling | €77,700 € |
| Micro-BIC services | €77,700 € |
The DAC7 threshold (€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.
| Valeur | |
|---|---|
| 5 tasks / week | ~€156 €/year |
| 15 tasks / week | ~€468 €/year |
| 30 tasks / week | ~€936 €/year |
| 60 tasks / week | ~€1,872 €/year |
| DAC7 threshold | €2,000 €/year |
What Microtaches.com actually does
- KYC mandatory from 1,000 Ops: verified collection of identity data required by DAC7 before any withdrawal or shop purchase.
- Annual ceiling of €2,500 per user on SEPA transfers — close to the DAC7 threshold and designed to remain compatible with a declared 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.
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?
- Once you cross either of the two thresholds in a calendar year: €2,000 of gross income OR 30 validated transactions. In practice, the 30-transaction threshold triggers first for any regular worker.
- 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 as many DAC7 reports as platforms used above the threshold. 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.
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)