May 2026
Disclaimer. This page is intended solely to assist you in understanding the regulations you may need to comply with. The information provided here is not exhaustive and may not reflect the most current legal standards. It is your responsibility to ensure compliance with applicable laws. For further guidance, please contact your local tax authorities or consult with a qualified legal or tax professional.
This is a presentation of the main aspects and consequences of EU Directive 2021/514 ("DAC7") and the OECD Model Rules for Reporting by Platform Operators ("DPI"). misterb&b must collect and share taxpayer information with tax authorities under both DAC7 and DPI. Currently, misterb&b complies with DAC7 in the European Union, and DPI in Canada and the United Kingdom.
Overview
What are DAC7 and DPI, and why do they apply to misterb&b?
DAC7 is a European directive adopted by the European Union (EU) to implement a common framework between Member States for the collection and reporting of taxpayer information by online platforms.
DPI (short for "Digital Platforms Information exchange rules") refers to the OECD’s Model Rules, which provide a similar framework for non-EU countries that choose to adopt them.
misterb&b, as a digital platform facilitating lodging rentals between hosts and guests, qualifies as a "platform" under both DAC7 and DPI. As such, misterb&b is required to report certain user information to relevant tax authorities in participating countries.
Am I subject to DAC7/DPI reporting by misterb&b?
You are subject to DAC7/DPI reporting if you:
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Are a resident of an EU Member State, Canada, or the United Kingdom, or
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List a property located in one of these jurisdictions, and
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Earn income through the misterb&b platform starting: January 1, 2023 (EU/DAC7), or January 1, 2024 (Canada and UK/DPI).
The nature or duration of the accommodation does not affect reporting obligations. DAC7/DPI reporting applies to the rental of any immovable property, whether residential or commercial.
Which country will misterb&b share my information with?
misterb&b will report your information to:
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The country of your residence, or
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The country where your listed property is located, or
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The country of issuance of your tax identification number (TIN), if different from the above.
This applies under both DAC7 and DPI.
I am not an EU/UK/Canadian national or resident. Will my information be reported by misterb&b?
Yes, if your accommodation is located in the EU, UK, or Canada—or if your principal tax residence is in one of these jurisdictions—your information will be reported under DAC7 or DPI, regardless of nationality.
When will misterb&b report the required information?
Information is reported annually. Each January, misterb&b reports the relevant information for the preceding calendar year.
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For DAC7 (EU), the first reporting occurred in January 2024, covering income earned during 2023.
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For DPI (Canada and UK), the first reporting will occur in January 2025, covering income earned during 2024.
Where to find a summary of my information that misterb&b shared with the tax administration
After the information has been reported to the relevant tax authorities, a summary of the data shared is made available to you for download. This summary can be accessed at the top of the “Tax Information” page in your misterb&b account under “My Account.”
You will also receive a notification email informing you when your summary report is available for review and download.
What information will misterb&b report to tax authorities?
It depends on your hosting status—individual or business. You must self-declare your status. See our FAQ on the difference between individual and business hosting.
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| Business hosts |
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| Financial information |
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| Listing information |
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What is the Tax Identification Number and where can I obtain this information?
A Tax Identification Number (TIN) is a unique identifier assigned by national tax administrations to individuals or entities for tax purposes. You can usually find your TIN on official tax documents such as your tax return or notice of assessment. Alternatively, your local tax authority can provide it to you. misterb&b only accepts TINs that comply with formats defined by OECD and EU guidelines. For more details and country-specific information, please refer to our FAQ.
What is the Business/Company Registration Number?
This number identifies a business or legal entity in the official registry of your country. It is typically assigned when the business is incorporated or registered. Depending on your jurisdiction, it may be referred to as a registration number, business number, company number, or similar. It may also be used for tax or commercial identification. You can generally find it in your company registration certificate or by accessing your country’s business register. For more details and country-specific information, please refer to our FAQ.
What is the Land Registration Number/Cadastral reference?
This is the unique identifier assigned to a property in land or cadastral registries. It is used to track ownership and characteristics of real estate. This number is typically found in property deeds or real estate documentation, or through your municipality’s or country’s online land registry services. If your country does not use such a reference, it may not be required. For more details and country-specific information, please refer to our FAQ.
As a Host, how can I provide misterb&b with the required information?
Some information is automatically retrieved from third-party services such as Stripe. When additional data or confirmations are required, you will be prompted to complete the missing elements on the "Tax Information" section of your misterb&b profile under “My Account.” This may include entering TINs, uploading documentation, or assigning specific details to each listing.
What if I refuse to provide the required information?
If you do not provide accurate or complete information:
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We will report the information we have.
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Your payouts may be withheld.
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Your listings may be blocked until compliance.
I have multiple listings in the same country. How do I add my taxpayer information?
If the same taxpayer information applies to all listings in that country, you can choose to apply it to all of them at once. If not, you should assign different tax details to each listing as needed.
I have listings in multiple countries. How do I report multiple taxpayer information?
You can add more than one tax profile in the “My Tax Information” page. Use the “+” option to enter each TIN and assign it to the relevant listing(s).
Income taxation
Do I still need to report my income even if misterb&b reports it under DAC7/DPI?
Yes. Reporting by misterb&b does not replace your legal obligation to declare your income.
Will DAC7/DPI affect how my rental income is taxed?
No. These rules only relate to reporting and do not change how income is taxed.
What are the tax rules applicable to my misterb&b income?
misterb&b cannot provide tax advice. Please consult a local tax expert.
misterb&b processes and shares your information in compliance with the General Data Protection Regulation (GDPR) in the EU, as well as similar privacy laws in Canada and the UK. These laws allow personal data to be processed and shared where it is legally required. Since DAC7 and DPI are legal obligations, your consent is not required for this data to be shared.
Who will misterb&b transmit my information to?
We transmit your data securely:
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To the French tax administration (for DAC7), which redistributes the data to other relevant EU Member States.
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To the Canadian and UK tax authorities (for DPI).
Tax-related data is retained for as long as legally required, regardless of account deletion requests. Once the required retention period expires, it will be securely erased.
What happens to my pending payout if I delete my account without completing the tax form?
Your payout will be blocked until the required tax form is completed. We recommend finishing the process before deleting your account. If you have already closed your account, please contact support.
Will tax authorities share my information with other public authorities?
As a general rule, no. The data reported under DAC7/DPI is used exclusively for tax compliance and enforcement purposes.