In the dynamic landscape of digital platforms and content creation, regulatory changes are constant. A significant update has emerged that affects ModelCentro Website Owners in the European Union: the implementation of DAC7, a new directive that enhances administrative cooperation in the realm of taxation. This addition to Directive 2011/16/EU introduces new reporting obligations specifically for Digital Platform Operators, including platforms like ModelCentro that connect content creators with their audience.

DAC7 stands for the seventh update to the Directive on Administrative Cooperation. It aims to ensure tax transparency and fairness in the digital economy. By extending reporting obligations to digital platforms, the directive seeks to capture information on income generated by sellers or service providers operating through these platforms.

As ModelCentro operates as a digital platform enabling creators to monetize their content, it is classified as a Digital Platform Operator required to comply with DAC7. Consequently, ModelCentro is now required to report specific information about its creators to tax authorities in the EU. This ensures that income generated through digital platforms is accurately reported and subjected to taxation in accordance with local laws.

DAC7 applies to residents of the 27 EU Member States: Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

DAC7 applies to EU-resident creators on ModelCentro who earn money on ModelCentro from providing certain services. Income earned from providing these services and/or tangible goods is referred to as “reportable income”, - particularly income derived from "personal service." Under DAC7, "Personal Service" is defined as:

A service involving time- or task-based work performed by one or more individuals, acting either independently or on behalf of an Entity, and which is carried out at the request of a user, either online or physically offline after having been facilitated via a Platform.

This definition covers a broad spectrum of services provided by creators, ensuring that digital platforms accurately report income generated through direct interactions with users.

On ModelCentro, "reportable income" that falls under the "personal service" category includes, but is not limited to:

To comply with DAC7, Fancentro will collect and report the following information about creators who are tax residents in the EU:

Taxpayer numbers are the numbers that allow banks and governmental entities to identify you as a resident of the state in which you are registered and give you the documentation required to pay your taxes.

Our system requires the numbers mentioned earlier to generate tax papers for you, which you can subsequently file with your local tax-collecting service.

Each European Union country has specific procedures for providing tax numbers to residents. Contact your local tax office for additional information on obtaining your number if you haven't previously applied for it.

Here's some helpful information on how to get your taxpayer number in your country of residence:

How to Obtain Your TIN in the Netherlands:

For creators residing in the Netherlands seeking their TIN (Tax Identification Number), it is typically provided at birth or upon registration at the municipality. Your TIN can be found in the following places:

Austrian residents:

If you’re a resident of Austria, you can request your 9-digit Tax ID (“Steuernummer”) at your local tax authority (“Finanzamt”). You can also request it via Finanzonline. If you’re already subject to taxation or filed a tax return in the past, you can find your Tax ID in the following places:

German residents:

If you are a resident of Germany and have registered with your local tax authorities, you will be given an 11-digit TIN or Steueridentifikationsnummer. Don't confuse this with your 9-digit Tax Number or Steuernummer.

TINs aren't listed on official identification documents, but you can find them in the following documents:

For more information on locating your TIN, or if you need to request one, you can learn more here.

French residents:

If you are a resident of France and are required to declare taxes there, the French tax authorities will provide you with a 13-digit TIN or SPI (Simplification des Procédures d'Imposition) once you have registered in their database. These numbers start with a zero, one, two, or three.

You can find your TIN on your pre-printed income tax declaration form.

Additionally, it can be found on your tax and property tax notices.

For more information on locating your TIN or if you need to request one, you can learn more here.

Italian residents:

If you live in Italy, your TIN or Codice fiscale (a 16-character number) is only valid if it is registered in the Italian Tax Register, which is managed by the Italian Revenue Agency (Agenzia delle Entrate). If you do not have a TIN, you should contact any Office of the Italian Revenue Agency.

TINs are not listed on official identification documents; nonetheless, you can find your TIN:

For more information on locating your TIN or if you need to request one, you can learn more here.

Spanish residents:

If you reside in Spain, your tax and customs identification number (TIN) is unique. Your Spanish TIN consists of nine characters (the last of which is a control letter). The Ministry of Internal Affairs issues TINs, which vary depending on whether you are a natural person with Spanish nationality or not.

Your TIN can be found in the following documents, depending on your circumstances:

For more information on locating your TIN or if you need to request one, you can learn more here.

Residents of other EU countries:

If you’re a resident of another country, you can find more information about the Tax ID via this OECD website.

TIN validity can be checked on the website of the European Commission.