DAC7 in France 2026: What Airbnb Sends to DGFiP (and HMRC, IRS)

DAC7 in France 2026: What Airbnb Sends to DGFiP (and HMRC, IRS)

Since January 2024 every digital platform operating in the EU must report seller and host data to the home tax authority and exchange that data with foreign tax authorities through the EU and OECD information exchange channels. For French short-term rentals, that means Airbnb, Booking.com, Vrbo and Abritel transmit your gross rental, fee and night count to DGFiP (the French tax authority) every January, and DGFiP sends the same data to HMRC, the IRS and other partner authorities through the cross-border exchange. This guide explains the French transposition (art. 134 LF 2022 plus art. 1649 ter A-E CGI), the Modèle 207 platform feed, how to reconcile with CERFA 2042 NR and the audit triggers DGFiP applies to non-residents.

DAC7 is shorthand for Council Directive (EU) 2021/514 of 22 March 2021, the seventh amendment to the Directive on Administrative Cooperation. It harmonised the EU-wide platform reporting obligation for digital platforms facilitating sales of goods, personal services, immovable property rentals and transport rentals. France transposed DAC7 via art. 134 of the Loi de Finances 2022 and inserted the substantive obligations at art. 1649 ter A to art. 1649 ter E of the Code Général des Impôts. The first reporting cycle covered 2023 data, transmitted to DGFiP in January 2024.

What Platforms Report to DGFiP

For each French STR host, the platform reports a defined dataset on the Modèle 207 (a structured XML feed schema published by DGFiP). The dataset includes:

• Host identity: first and last name, date of birth, address, country of tax residence, French SIRET if known, foreign tax ID (UTR for UK, ITIN/SSN for US, fiscal code equivalent for other jurisdictions).
• Property identity: address, French numéro d'enregistrement, cadastral reference where available.
• Activity per quarter: gross consideration paid by guests, platform fees retained, number of nights rented, number of distinct rentals, number of bookings cancelled.
• Payment data: bank account or payment service provider where the host received the funds (IBAN partial mask).
• Taxe de séjour: amount collected and remitted by the platform on behalf of the host to the commune.

The platform must also send each host a copy of the data submitted, by 31 January each year. The host receives this through the Airbnb account dashboard ("Tax Document Center") or by email from Booking, Vrbo and Abritel.

Cross-Border Exchange to HMRC, IRS and Other Authorities

DAC7 within the EU is automatic between member states: France sends UK-resident hosts' data to HMRC under the bilateral mechanism that survived Brexit (the OECD Model Reporting Rules for Digital Platforms, ratified by the UK in 2024 and effective for 2024 data). France sends US-resident hosts' data to the IRS via the OECD framework if the US has activated the equivalent regime (the US has not formally adopted MRDP, so US-resident host data is exchanged on request via the FATCA/IGA channel rather than automatically).

The practical consequence: if you are a UK resident with a Provence villa, HMRC will receive your French rental data automatically each year and cross-check against your SA106 declaration. If you are a US resident with a Côte d'Azur apartment, the IRS may not get the data automatically, but it sits in the DGFiP database accessible on bilateral request.

Thresholds: Below Which No Reporting Happens

DAC7 has a de minimis threshold for goods sales (EUR 2,000 and 30 transactions) but no threshold for immovable property rentals. Every host with at least one paying booking on the platform during the calendar year is reported, regardless of total gross. This catches the casual host with EUR 1,200 in summer rentals as much as the professional with EUR 80,000 across multiple properties.

The single carve-out: hotel-like operations with more than 2,000 rentals per year through the same platform under a single registration are reported under a different schema (large-scale operator), out of scope for this article.

How to Reconcile DAC7 with Your CERFA 2042 NR

Your CERFA 2042 NR (Déclaration des revenus des non-résidents, page 2042-C-PRO for BIC location meublée) declares the rental gross. The DAC7 platform feed should match. Common reconciliation issues:

Mismatch	Cause	Fix
DAC7 gross higher than 2042 NR	Platform reports gross paid by guest including their cleaning fee, you declared net of that fee	Add the cleaning fee to your declared gross, deduct as expense under régime réel
DAC7 nights higher than declared	Cancellations counted by platform as nights, not netted out	Flag cancelled bookings on impots.gouv.fr réclamation
DAC7 gross missing taxe de séjour	Platform reports rental net of taxe de séjour collected on your behalf	Ignore, the tax is not your income
Two platforms double-counting	Same property listed on Airbnb and Booking, both reported	Check Airbnb instant book vs Booking sync timing, add both gross to declared rents
Bookings paid in 2024 for 2025 stay	Platform reports cash receipt year, France uses accrual or cash-on-receipt depending on regime	Align reporting basis with the elected fiscal regime

The Penalty Stack for Non-Reconciliation

If DGFiP detects a mismatch between DAC7 platform data and your CERFA 2042 NR, the audit posture follows a graduated scale:

1. Demande de renseignements: a polite letter asking for clarification within 30 days. Most reconciliations end here.
2. Proposition de rectification: a formal proposed adjustment with a 30-day window to reply. Penalty starts at 10% of underpaid tax.
3. Mise en demeure: a final demand. Penalty rises to 40% under art. 1729 CGI (manquement délibéré) if the omission appears intentional.
4. Imposition d'office: the worst case, DGFiP estimates the tax due based on platform data alone. Penalty 80% under art. 1728 CGI for activité occulte (undeclared activity).

For a UK or US owner, the audit window is 3 years from year-end (so 2024 income can be audited until 31 December 2027) extended to 10 years for activité occulte. The DAC7 feed gives DGFiP a permanent paper trail.

What Happens If You Did Not File a CERFA 2042 NR?

From 2024 onward, DAC7 makes the "I forgot to declare" defence indefensible. The mismatch detection runs at the SIRET level: if platform data shows EUR 28,000 gross under your French address and SIRET in 2024 and your CERFA 2042 NR is missing or shows zero, the file is flagged automatically. DGFiP's letter typically arrives in autumn 2025 for the 2024 year.

The remedy: file a régularisation spontanée before DGFiP contacts you. The penalty is 10% (vs 40% if DGFiP raises the issue first) and the interest is 0.20% per month. For 2023 unfiled income, the deadline to régulariser without 40% is until DGFiP opens the file, typically end of 2025.

HMRC and IRS Cross-Check on the Buyer Side

HMRC receives the DAC7 feed for UK-resident hosts of French property. The reconciliation sequence on the UK side: HMRC compares the SA106 (Foreign) declared rental gross against the platform-reported gross. A mismatch triggers a Self Assessment enquiry under TMA 1970 s9A.

The penalty stack on the UK side: failure to notify is 10% to 100% of tax under FA 2008 sch 41, careless inaccuracy 0% to 30% under FA 2007 sch 24, deliberate inaccuracy 30% to 100%. Offshore income carries an offshore penalty top-up under FA 2015 (up to 200% in extreme cases). Best practice: file the SA106 every year even for nil rental, attach the DAC7 platform statement as evidence, and reconcile any timing difference explicitly in the white space.

The IRS side is less automatic for rental, but Form 8938 (FATCA) requires foreign financial asset reporting above thresholds, and the platform payment account counts as a foreign financial account in some interpretations. FBAR reporting (FinCEN 114) applies to foreign accounts above USD 10,000 in aggregate. A French Wise EUR account or a Crédit Agricole account holding rental proceeds is reportable.

Practical Workflow for a Compliant 2026 Filing

1. By 31 January each year, download the platform DAC7 statement from Airbnb (Account, Taxes, Tax Documents), Booking (Statistics, Reports) and Vrbo (Owner Dashboard, Reports).
2. Verify the SIRET, numéro d'enregistrement and address shown match your records.
3. Build a yearly reconciliation spreadsheet: per property, gross paid by guests, platform fees, cleaning fees, taxe de séjour, nights rented, your bank receipt.
4. Cross-check against your French BIC bookkeeping (under régime réel) or your micro-BIC turnover ledger.
5. File CERFA 2042 NR by the May/June deadline, declaring the gross identical to the platform DAC7 feed.
6. File the UK SA106 by 31 January following, attach the avis d'impôt and DAC7 statement as evidence of the credit.
7. Keep the DAC7 statement with your records for at least 6 years for France and 7 years for the UK.

Frequently Asked Questions

What if the platform data shows a wrong address for my property?

Correct it on the platform first, the next quarterly DAC7 transmission will reflect the updated data. For the past year's transmission, write to DGFiP referencing your SIRET and explain the platform error, attach corrected platform statements.

Can DGFiP request data from non-EU platforms?

Yes, but the path differs. EU platforms transmit automatically. Non-EU platforms (Vrbo HQ in Texas, Abritel as Vrbo subsidiary) operate French entities subject to French DAC7. Direct cross-border requests to a non-EU operator go through the bilateral tax treaty information exchange clause.

Does the DAC7 feed include the host's home country tax ID?

Yes. UK UTR, US ITIN/SSN and equivalent foreign tax IDs are part of the dataset. This is what enables HMRC and other authorities to match the inbound feed to a domestic taxpayer record.

I rent only on Airbnb, do I need to worry about Booking and Vrbo reporting?

No. Each platform reports only its own activity. If you are exclusively on Airbnb, only Airbnb reports your data. Multiple platforms produce multiple feeds, all merged at the SIRET level by DGFiP.

Are private bookings (direct guests via website or word of mouth) reported under DAC7?

No. DAC7 covers only platform-intermediated bookings. Direct rentals to a guest via your own website fall outside DAC7 but remain fully taxable in France. Best practice: continue your own books for all bookings, do not rely on platform data alone.

How long is the DAC7 record kept by DGFiP?

The Modèle 207 data is retained 10 years per art. 1649 ter E CGI. This aligns with the audit window for activité occulte, so a non-declared property in 2024 remains flagged by DGFiP until 2034.

For a complete DAC7 reconciliation including platform downloads, CERFA 2042 NR drafting and an HMRC SA106 memo, see the Standard Package HostReady (France) which is designed for non-resident hosts with annual platform feeds and bilateral filing duties.