DAC7, in plain English: what Vero now sees from Wolt, Bolt, Uber Eats, and Uber

If you drive for Wolt, Bolt, Uber Eats, or Uber in Finland, your platform now sends Vero a yearly report of what they paid you. This isn’t a rumour or a future plan — it’s been operational across the EU since 2023 under a directive called DAC7, and the reporting for 2025 was due at the Finnish Tax Administration by the end of January 2026.

The practical implication is simple but worth saying clearly: for platform workers, the income side of your tax return is no longer something you can quietly forget about. Vero already knows the gross figure. What it doesn’t know — and what is still entirely on you — is everything that turns that gross into actual taxable profit.

This article walks through what DAC7 is, what it actually reports, and what changes for a Finnish toiminimi running on platform income. It is general information, not personal tax advice.

What DAC7 is

DAC7 is the seventh amendment to the EU’s Directive on Administrative Cooperation in tax matters. It requires digital platform operators to collect information about the people who earn through them, then report that information to the tax authority of their EU member state every year. Finland implemented DAC7 in domestic law, and Vero is the Finnish receiving authority.

The platforms in scope are any digital platform that “facilitates” four kinds of activity:

• Personal services — including delivery, transport, cleaning, hairdressing, tutoring, freelance work performed via a platform.
• Sale of goods.
• Rental of immovable property (apartments, parking spaces).
• Rental of means of transport.

Wolt, Uber Eats, Uber rideshare, and Bolt rides all fall squarely into the personal-services category. A platform that has since left Finland still reports the years it operated here. So would any future entrant in food delivery or ride-hailing. Bolt Food does not currently operate in Finland, so it isn’t part of the Finnish DAC7 picture today.

When the reporting actually happens

The cycle runs annually:

• The platform collects and verifies seller information throughout the calendar year.
• By the end of January of the following year, the platform files its report to the competent tax authority for all reportable sellers.
• Tax authorities then exchange data with each other across the EU.

So 2025 platform income lands at Vero by 31 January 2026 and is sitting in your file before you even start preparing your spring tax return. By the time you sit down to file, Vero’s systems can match what the platform reported against what you declared.

Is there a reporting threshold?

For people who earn from personal services such as delivery and driving, Vero’s guidance sets no minimum: a platform reports these sellers whatever they earned.

The well-known “fewer than 30 sales and at most €2,000” exclusion is a de minimis rule for sellers of goods. Both conditions must be met for the seller to be left out, and the guidance does not apply it to services. So a courier or driver should assume every platform they work on will report them, even after one busy weekend.

Don’t confuse reporting with taxation. Whether or not a platform’s report names you, you are responsible for declaring your own taxable platform income in your tax return.

What the platform actually sends

For each reportable seller, the platform reports a fairly standard package:

• Identity details — name, home address, date of birth, tax identification number, and VAT number if you have one.
• Quarterly breakdown of gross consideration — what was paid for your work through the platform, and the number of relevant activities in each quarter.
• Fees, commissions and taxes the platform withheld or collected.
• Payment account number, if the platform knows it.

A few things worth noting. The platform reports gross consideration and its fees separately — not just the net you saw in your bank account. It also reports the payment account, so the platform’s data and your own records need to tell the same story about where the money went.

What the platform asks you to provide

This is the side of DAC7 most platform workers actually feel. Wolt, Bolt, Uber, and Uber Eats now run a “DAC7 verification” step in onboarding (and back-fill it for existing accounts). They typically ask for:

• Y-tunnus (if you have one) or full name and personal identity code.
• Date of birth.
• Country of tax residence.
• Registered address.
• A confirmation that the information you provided is correct.

If you don’t supply this information, the platform can restrict your account or payouts — check the platform’s own terms. The cleanest move for a Finnish toiminimi is to provide the Y-tunnus straight away. The platform will then report you under your business identity, which matches how you should be declaring the income anyway.

What DAC7 changes in practice

Three concrete things shift once your platforms are reporting under DAC7:

1. Vero has a second source for your income. Vero can compare the platform’s report with what you declare. A material gap — declared income clearly lower than reported payouts — can lead to questions from Vero, and in the worst case to additional tax and penalties.

2. “I forgot to declare” gets harder to defend. Before DAC7, a few hundred euros of weekend Wolt income was easy to overlook. Now the platform’s number exists in Vero’s records.

3. The income-side conversation is about reconciliation, not declaration. Your job is no longer to prove what you earned. Your job is to confirm the platform’s figure (or correct it where there’s a genuine difference, e.g., the platform’s quarterly cut-off vs. when the money actually hit your account) and reconcile it against your bank.

What DAC7 does not include — your costs

The DAC7 file is only the gross-income side. It contains nothing about:

• Your fuel, EV charging, or vehicle service costs.
• Your phone bill or data plan share for work.
• Your delivery bag, helmet, phone mount, weather gear, or other required equipment.
• Your kilometres driven for work.
• Your YEL pension contributions.
• Your home office or workspace costs.
• Any other deductible business expense.

This is the half that determines whether your taxable profit is €18,000 or €11,000 on the same gross income — and Vero has no way to know any of it unless you declare it and keep the receipts to back it up.

That asymmetry is the GigBooks editorial line, distilled: Vero already knows what platforms paid you. The product helps you know what you actually kept. It’s why we put receipt capture, shift logging, and the deduction ledger ahead of any kind of marketing flourish in the app.

What to do, practically

If you’re reading this in advance of doing anything:

1. Make sure your platform profiles are clean. Verify that the Y-tunnus on file with Wolt, Bolt, Uber, and Uber Eats matches the one on your YTJ registration. A typo here causes years of reconciliation pain.
2. Pull each platform’s annual earnings statement in January every year. Wolt, Bolt, and Uber all expose this in the courier or driver portal. Compare against your bank statement and your shift log.
3. Reconcile early. When your tax return draft appears in OmaVero in spring, check that the platform-income lines match what you have. If they don’t, dig in immediately — the platform’s report, your bank, and your shift log should all agree to within rounding.
4. Track the cost side every week. Receipts, kilometres, gear. The cost-side discipline is what turns a gross figure into a defensible profit figure.
5. Don’t wait for the letter. If you’re sitting on undeclared platform income from a previous year, correct your tax return on your own initiative rather than waiting for Vero to ask. Check Vero’s guidance on correcting a return, or ask a kirjanpitäjä.

If you have undeclared platform income from past years

This comes up often enough to address directly. DAC7 reports cover income earned from 1 January 2023 onwards — the directive was operational from that date. If you earned platform income in 2023, 2024, or 2025 and didn’t declare it, the practical advice is:

• Don’t wait. The reports are already in Vero’s hands.
• Correct the return for each affected year; Vero’s website explains how to do this in OmaVero.
• Expect to pay the additional tax, and possibly interest or a tax increase (veronkorotus). Ask Vero or a kirjanpitäjä how a voluntary correction is treated in your case.
• If the numbers are material, sit down with a kirjanpitäjä for an hour before you act.

This is uncomfortable advice, and it’s the right advice. The data is already moving.

Sources

• Vero — DAC7 information for sellers on digital platforms
• Vero — DAC7 information-reporting requirement for platform operators
• Vero — DAC7 annual return overview
• European Commission — DAC7 directive

Read next

• Wolt, Uber Eats, and Uber drivers in Finland: a 2026 toiminimi playbook — the wider compliance picture for platform work.
• What you can actually deduct as a Wolt, Uber Eats, or Uber driver in Finland — the cost-side companion to this post.
• The €20,000 VAT line, explained — the other rule platform workers need to plan around.
• Deduction impact calculator — see what documented costs do to your profit.

DAC7 sounds technical and bureaucratic, and from a courier’s seat, it mostly is. But the practical implication is one sentence: the platform tells Vero the gross. Your job — and the only job that affects your actual tax bill — is to track and prove the costs that turn that gross into your real profit.