DAC-7: What it is and why Estetify does not have to report your salon's data to KAS

Over the past year (2024) and in recent months, our industry has seen quite a stir around the DAC-7 directive and the reporting obligations it imposes on digital platforms. We received more and more of your questions and concerns: “Will Estetify send my data to the tax office?”, “How does it work with other apps?”, “Are all appointments reported somewhere?”.

In Estetify’s case the answer is clear: we do not report your salon’s data to the National Revenue Administration (KAS, Krajowa Administracja Skarbowa). Even though we do not have to send any reports and the matter does not concern us, we do not want to simply pass it by. Why? Because online you can find a lot of false information. Sometimes it comes from companies or industry groups that have a stake in it, and sometimes from people who based their opinions on incomplete information. That is hardly surprising, because for a very long time there was very little information available.

That is why, in this article, we will explain:

• what exactly the DAC-7 directive is and who it applies to,
• why Estetify is an exception and is not subject to the reporting obligation,
• what data other apps have had to report since January 2025,
• how this affects the day-to-day work of beauty salons,
• what myths and misconceptions have grown up around this topic.

The DAC-7 directive – what is it all about?

DAC-7 is a European Union directive on administrative cooperation in the field of taxation. The provisions implementing this directive came into force in Poland on 1 July 2024. They require certain digital platforms to report information about the sellers using those platforms.

The key thing to understand is the definition of a “platform” within the meaning of these rules. According to the act, a platform is:

Software, including a website or part of it, and applications, including mobile applications, that are accessible to users and enable sellers to connect with other users in order to carry out, directly or indirectly, a relevant activity for those users, as well as any arrangements for the collection and payment of consideration in respect of the relevant activity.

What does this mean in practice? Platforms within the meaning of the rules are mainly:

• marketplace-type systems connecting service providers with clients,
• apps that act as intermediaries in transactions and payments,
• services that enable contracts to be concluded directly between service providers and clients.

Why is Estetify not subject to the reporting obligation?

Unlike many other apps for the beauty industry, Estetify does not have to report data to KAS. This is the official position, confirmed by the Director of National Tax Information (Krajowa Informacja Skarbowa) in an individual tax ruling issued for us.

Why are we an exception?

Estetify does not meet the definition of a “platform” within the meaning of the rules for several key reasons:

1. We are not (and will not be) a marketplace. This is more than just a technological difference – it is our whole philosophy, one that puts your salon and your brand first. You will not find your salon among dozens of competitors on a single page, and we value building client loyalty over one-off appointments.

   We offer self-booking, a convenient feature that lets your clients book their own appointments.

2. Our app is used primarily to organize work in salons, not to act as an intermediary in transactions. By choosing Estetify, you choose a business partner who stands behind you, not between you and your clients.

3. We do not offer modules for the fiscalization of salon appointments and we do not act as an intermediary in online payments. We leave responsibility for all payments between the client and the salon to you.

What does this mean for you?

When you use Estetify, you can be sure that:

• your data is not automatically reported to KAS,
• you do not have to worry about checking reports before they are sent,
• you will not receive any unexpected notices from us about your data being reported,
• you have full control over the information you enter into the system.

What do other apps have to report?

Unlike Estetify, apps that meet the definition of a “platform” – such as Booksy – are required to report certain data to KAS. The first such report, covering the years 2023–2024, had to be submitted by the end of January 2025.

What data is subject to reporting?

Platforms subject to the reporting obligation must provide:

• the salon’s identification details and billing details such as first name, last name and address,
• the total number of transactions broken down by quarter,
• the total revenue credited in each quarter,
• information about online payments made by clients,
• data on transactions recorded in a fiscal system integrated with the app.

Importantly, even platforms subject to the reporting obligation do not pass on data about salon clients – only aggregated information about a given salon’s transactions.

Debunking myths about DAC-7

Myth: All apps for beauty salons must report data to KAS

Fact: Only platforms that meet the definition set out in the act are subject to the reporting obligation. Estetify is not such a platform, as confirmed by an individual tax ruling.

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Myth: All appointment data is automatically reported

Fact: Even platforms subject to the reporting obligation pass on only certain categories of data, mainly financial. Estetify is not subject to this obligation at all.

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Myth: The tax office has permanent access to data from salon apps

Fact: No app is directly connected to KAS’s systems. Data flows only through reports sent by the platforms that are required to do so – and Estetify is not one of them.

In addition, regardless of the introduction of the DAC-7 directive, the tax office has the right to ask any entity to share the data available in its system, but only if proceedings are pending in the case of a given service provider. In that situation, every entity is obliged to respond to such a request.

Summary

The DAC-7 directive introduced significant changes to how digital platforms operate, but not all apps are subject to its rules. Remember that, whatever tool you choose, the most important thing is to keep your own records diligently and to know the rules that actually apply to your business. If you have suggestions or additional questions on this topic, feel free to get in touch.