
DAC7 in France 2026: What Airbnb Sends to DGFiP (and HMRC, IRS)
Directive (UE) 2021/514 transposed into French law via art. 134 LF 2022 plus art. 1649 ter A-E CGI. Airbnb, Booking and Vrbo report your French STR income to DGFiP via the Modèle 207 platform feed and to HMRC or IRS through the cross-border XML exchange. How to reconcile with CERFA 2042 NR and the audit triggers for non-residents.







