DAC7 Is Now Live: When Your Airbnb, Uber, Vinted, and Bolt Income Lands on Your Tax Return

Here is the new reality. Since January 2023, every EU online platform — Airbnb, Bolt, Uber, Deliveroo, Vinted, eBay, Etsy, Marketplace, Drivy — sends a complete list of payments it made to you to your tax authority once a year. The Belgian FOD started using this data systematically for audits in 2025. Whatever you earned on a platform in 2024 and 2025 is already in their system.

The question is not "will they find out." The question is "does my tax return match what they already know."

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How big does it have to be before they care?

For goods sales (Vinted, eBay, Marketplace): under 30 sales and under €2,000 per platform per year, you are not reported. Cleaning out your wardrobe with 20 items for €800: invisible. The same wardrobe with 40 items for €3,000: reported.

For everything else (Airbnb, Bolt, Uber, Deliveroo): no threshold. One Airbnb night, one Bolt shift, one Deliveroo delivery — reported.

Which bucket does your money go in?

Three buckets, three tax outcomes:

Bucket 1 — Occasional / diverse income (Art. 90 of the tax code). Flat 33% on the net amount (after costs). This is for one-off or sporadic activity. Renting your apartment for two weeks while you are on holiday: bucket 1. Five Bolt shifts to fund a trip: bucket 1.

Bucket 2 — Professional / self-employed income. Taxed at your progressive rate (up to 50%) + social security (~20%) + communal tax (~7%). Effective rate easily 60%+ on the top slice. This is once you do it regularly, with intent to profit, with organisation. Driving Bolt every Saturday night for a year: bucket 2.

Bucket 3 — Real estate income. Applies only if you rent unfurnished, long term, with no service (no breakfast, no cleaning). Airbnb-style short stays are *never* bucket 3.

The line between bucket 1 and bucket 2 is the most important and the most contested. There is no magic euro number. A judge or an inspector looks at frequency, organisation, intent. If you have any doubt at all, get a written position from your accountant. It costs €150 and protects you against a €5,000 reassessment.

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What the FOD pre-fill looks like in practice

You log into MyMinFin to do your 2025 return. You see a section "Income reported by digital platforms" that already lists:

• Airbnb Belgium: €4,200 (38 nights)
• Vinted: €3,100 (47 sales)
• Bolt: €0 (you stopped in March)

You can accept, modify, or refuse — but if you refuse without explanation, an inspector gets a flag.

The four mistakes that get people audited

1. Declaring nothing. The platforms reported €4,200 of Airbnb and your return says zero. Instant flag.
2. Putting Airbnb in the wrong bucket. Most short-term hosts try to declare under "real estate income" because the rate looks better. Wrong. With cleaning and check-in, it is service income — diverse or professional.
3. Crossing the €25,000 VAT threshold without registering. If your platform income + your other professional income exceeds €25,000 per year, you must register for VAT. The FOD will register you retroactively if you do not.
4. Mixing the diverse and professional pattern. Five Bolt shifts followed by twenty more next quarter and ten the quarter after that — you stopped being occasional. The whole year may get reclassified.

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What to do this week

1. Log into every platform you have ever used. Download your annual statement / DAC7 report.
2. Add up what you actually received across all platforms for 2025 and 2026 to date.
3. Match it to your bank account. Differences are usually platform fees and refunds.
4. Pick a bucket for each platform activity. Be honest — the FOD already knows the numbers.
5. If you crossed €25,000 total, talk to an accountant about registering for VAT before they do it for you.

The good news: most platform income that is truly occasional gets taxed at 33% net, which is competitive. The bad news: there is no longer a hidden corner of the economy. Plan accordingly.