To note: only relevant to partners in UK, Ireland, Belgium, France and Italy.

Action required by all partners in the UK, Ireland, Belgium, France & Italy. A new set of tax transparency rules will apply to all digital platform operators (including Deliveroo), failure to comply may result in suspended payouts and/or closure of your account on Deliveroo until you provide the required information. Please see more details below.

DAC7 is a new set of tax transparency rules that applies to all digital platform operators (including Deliveroo) in the European Union (EU). It is a European Directive that came into force via local legislation from 1 January 2023. Deliveroo is required to collect, validate, revalidate and report annually certain information on partners to the tax authorities of the EU Member States. This means that the first reporting deadline will be on 31 January 2024 for partners joining the platform in 2023. Partners who joined the platform before 2023 will be included in the next year's reporting due on 31 January 2025.

The UK launched its own version of the EU's directive on 1st January 2024 (one year after the EU launch). The reporting deadline for Partners who joined the platform before 2024 will be the following year, due on 31 January 2026. However, any UK Partners who are provide their data before this will be included in the 2025 report.

For more information on what you will need to provide Deliveroo with and what information we will be sharing with the tax authorities, please go to the “What data will you be sharing” section.

The new DAC7 requirements are to improve the tax transparency around transactions that take place on digital platforms, including Deliveroo, and better the tax cooperation between the UK and EU Member States.

These tax requirements require all European digital platforms, including Deliveroo, to collect certain data (as outlined in the table below) from the partners using their services. For Deliveroo this means all partners both newly onboarded and existing (restaurants and grocers) in the UK, Ireland, Belgium, France and Italy.

Deliveroo is required to report platform user tax data and revenue to tax authorities from all partners in the UK and EU markets that we operate in - Ireland, France, Belgium, Italy.

We will ensure that this process is as simple as possible for our partners:

However, for EU partners, If we do not receive the required information, this may result in suspended payouts and/or closure of your account on Deliveroo until you provide the required information.

The below table highlights the information Deliveroo will be sharing with tax authorities in order to meet the DAC7 requirements - the information we need to collect is split into individuals and entities dependent on your business type.

Note - for EU partners, we are only required to share transactional data from the start of 2023 onwards - we are not required to share any transactions paid/credited before 2023. For UK partners, we are only required to share transactional data from the start of 2024 onwards.

Please see the appendix at the bottom of this article for more information on each data requirement.

The items highlighted in green above will be generated by Deliveroo from its own records - we will not be asking you for this data.

Note - we are not obliged to collect data and report for publicly listed companies (or companies owned more than 50% by a publicly listed companies) - these are excluded from the DAC7 requirements. However, all partners are required to complete the form which can be found on your Hub homepage to ensure we can capture these exclusions.

As of 1 January 2023, DAC7 is a reporting requirement on an annual basis. Data collected from EU partners that were onboarded after January 2023 will be reported to tax authorities by 31 January 2024. Data collection for all partners who joined the Deliveroo platform before 2023 (and those onboarded in 2023 and 2024) will be reported on by 31 January 2025, and then for all reported annually from there. If your details change, this should be reported to us promptly so that we can make sure that the information we report is accurate.

For the UK, the process started as of 1 January 2024, with all data collected from partners that were onboarded during 2024 reported to tax authorities by 31 January 2025. Data collection for all partners who joined Deliveroo before 2024, will be reported by 31 January 2026 and then annually from there. If your details change, this should be reported to us promptly so that we can make sure that the information we report is accurate.

Deliveroo is responsible for collecting the required information to share directly with the relevant tax authority on an annual basis.

We will also be legally required annually to provide partners with access to a report of the information we have shared with the authorities. Guidance around sharing this report is yet to be confirmed with Tax Authorities.

The data you provide will be treated with the utmost confidentiality and used by us solely for the purpose of complying with our DAC7 requirements. We will use the data to verify information about your business, to meet our tax, legal and audit obligations. We will keep it for as long as we need it for those purposes and in accordance with our record and data retention policy. If any part of the information you provide is considered personal data related to you as an individual, you can find out more information on how we use personal data in our Global Partner Privacy Policy.

Yes, we are required to retrospectively collect these details from all partners in the relevant markets. To submit your details, please complete the form which can be found on your Hub homepage.

Deliveroo will send out emails and reminders to partners in order to collect this information through the form which can be found on your Hub homepage. However, if we do not receive the required information, this may result in suspended payouts and/or closure of your account on Deliveroo until you provide the required information.

Please note, the full list of required data can be found here