Yet another DAC7 doubt - definition of "transaction"
Summary: The discussion revolves around clarifying the definition of "transaction" in the context of DAC7 regulations. Multiple participants, including ihtan, heavenwelkin, sika700, and aumaldo, engage to address doubts and interpretations regarding the term. Despite numerous responses, the discussion remains focused on understanding the nuances and applications of the DAC7 directives.
Hello everyone!
Maybe (probably) it’s because I’m a bit dense, but I have a question about the DAC7 Directive that I still can’t get my head around, and I hope someone can help me understand it once and for all.
Specifically, I seem to have understood that the reporting obligation kicks in when you make at least 30 transactions in a year (or sales above 2,000 euros), but I’m not clear what is meant by "transactions".
Let me explain.
For example, let’s say I have 30 items to sell on eBay, and let’s say they’re of low value, so we can ignore the 2,000-euro threshold.
Let’s say, for example, I want to list 30 fridge magnets at 1 euro each.
The following cases seem clear to me:
1) I create 30 listings, one per item. The magnets are bought by 30 different people, with 30 different orders. So I will have 30 different payments. Reporting obligation: YES
2) I put my 30 magnets in a box, and create a single listing for 30 euros. The box with my magnets is bought (obviously) by a single person, and I have a single related payment. Reporting obligation: NO
Now let’s take the following case:
3) I create 30 listings, one per item. The magnets are bought all at once, with a single order, by a single person. So I have a single payment.
In this last case, is there a reporting obligation?
Thanks in advance to anyone kind enough to reply.
aumaldo
·1 year agoIn my 2024 Report, multiple purchases made simultaneously by a single buyer through the Cart function were counted as a single purchase.
Conversely, purchases made almost simultaneously by a single buyer, but separately, without the Cart function, were counted as multiple purchases, even if the payment reached me as a single payment.
sika700
·1 year agoI had already written it... "...it is not correct to think only of a single payment, if for example you make 10 sales a day, eBay will issue you a single payment for all 10 sales... but they will still be 10 sales."
Have a good day.
aumaldo
·1 year agoI simply provided a figure taken from my Report, regardless of what others have already said or not said.
Moreover, I wanted to specify that, if a certain number of items are sold with the Cart function, these sales are counted only once for Dac7 purposes.
heavenwelkin
·1 year agoHello aumaldo
This information can only be extracted through the users who observe it and communicate it.
Thank you for providing your input.
Best regards
sika700
·1 year agoMost likely yes, because in your eBay there will be 30 sales to a single user and that user will be able to open 30 return requests... at least in my latest multiple purchases there’s the option to report some issue for each item.
In any case, it’s not right to think only about the single payment, because if, for example, you make 10 sales a day, eBay will issue you a single payment for all 10 sales... but they will still always be 10 sales.
Best regards.
heavenwelkin
·1 year ago