DAC7 for Restaurants 2026: What Glovo, Pyszne and Wolt Report to the Tax Office

If your restaurant is on Glovo, Pyszne, Wolt, Bolt Food or Uber Eats, then since 2024 these platforms have been reporting your revenue to the tax office. Half the owners who contacted us in recent months did not know this. Then comes a letter from the tax office asking "why do you declare 280k PLN annually, when we see 412k PLN from platforms" - and the problem begins.

DAC7 is not new. It has been in force since January 2023 (with 2024 being the first full reporting year in Poland). But in 2026, many small foodservice owners still do not know exactly what the platform sends about them, when, and to whom. This post is a practical map: what the platform reports, to whom, when, and what to do before the tax office reaches out first.

What DAC7 is in one paragraph

DAC7 is EU Directive 2021/514, which forces online platforms (service sales, rentals, transport, food delivery) to report user transactions to the tax office of the country where the user lives. In foodservice, it affects you if:

• You run a restaurant, food truck, dark kitchen or catering business
• You use a delivery aggregator (Glovo, Pyszne.pl, Wolt, Bolt Food, Uber Eats) or a reservation portal (Restaurant Club, OpenTable, TheFork)
• You earned at least EUR 2,000 in revenue or 30 transactions from the platform in a year

Practically any venue with more than 5 Glovo orders per month meets the threshold.

What exactly the platform sends to the tax office

The DAC7 report contains the following information about you:

1. Full company name and tax ID
2. Registered address
3. Bank account number used by the platform for payouts
4. Total revenue from the platform for the year (broken down by quarter and total)
5. Number of transactions
6. Commissions taken by the platform
7. Customer payments in gross value, before the platform deducts its fees

The last point matters: the platform reports what the customer paid, not what you received. Glovo takes about 30 percent commission. If an order was 100 PLN, the platform reports 100 PLN to the tax office, but pays you 70 PLN. The tax office sees 100. Your books show 70. That is a gap that needs proper handling in your tax return.

When the platform sends the report

The deadline is January 31 for the previous calendar year. The 2025 report goes to the tax office by end of January 2026. The 2026 report (what is happening now) goes to the tax office in January 2027.

The platform must also send you a copy of the report. Check the inbox tied to the partner account on each platform. Some send a PDF attachment, others make the file available for download in the partner admin panel.

3 problems DAC7 causes in practice

Problem 1: Gross vs net in the tax return. The platform reports gross (what the customer paid). Your books show net inflow (what landed in your account). The tax office compares both numbers and sees the gap. The fix: in your VAT and PIT return, show full gross revenue, and book the platform commission as a cost. If you do not do this, you have a problem.

Problem 2: Cash register and online sales. Some owners ring up platform orders on the cash register late or not at all, because "the customer is not asking for a receipt". DAC7 catches this. The platform reports the number of transactions per month, and the tax office compares it with the number of receipts from your cash register. If the gaps are large, you get a request for explanation.

Problem 3: Multi-partner company, account on one tax ID. If you run a civil law partnership, general partnership or limited partnership with a partner, and only one of you is the registered partner on Glovo, the platform reports the entire revenue under their tax ID. The tax office sees revenue on one side. The company books it differently. The mismatch means a notice and amendments to declarations.

What to do before the tax office finds you

A practical checklist:

1. Log into the partner panel of every platform you work with. Download the report for the previous year (should be available by end of January). If it is not in the panel, contact support.
2. Reconcile the report amounts with your PIT or CIT return for the same year. Numbers must match on the gross side. Platform commissions go to costs.
3. Check that every platform order was recorded on the cash register or documented with an electronic receipt. If you see gaps, fix them before an audit comes.
4. If you run the venue as a company, make sure the platform account is registered under the company tax ID, not under one partner. Otherwise the report goes to the wrong place.
5. Each quarter, pull the report from every platform and hand it to your accountant along with other documents. This is not "extra paper". This is proof that your tax returns match what the tax office sees from the other side.

Special case: lump-sum tax

If you settle with lump-sum tax on registered revenue, DAC7 still applies. This is where it gets interesting. Lump-sum is calculated on gross revenue. So if the platform reports 100 PLN and you received 70 PLN, you pay lump-sum on 100 PLN. Many people in foodservice settle lump-sum based on net amounts that hit the bank account, and are surprised when the tax office calculates tax from a different base.

If you use delivery aggregators, lump-sum may be more expensive than the progressive scale or flat 19 percent. Do the math with your accountant in January, before you confirm your tax form for the next year.

What GastroReady has to do with this

DAC7 itself has nothing to do with HACCP or sanitary inspections. But there is one common point: if the tax office calls you in for a financial inspection, they will likely also look at how you keep operational documentation. A consistent revenue book plus consistent HACCP records plus consistent procedures gives a picture of a venue that "has its act together". An inconsistency on one side usually drags suspicion onto the rest.

That is what the Shield Package is for: ready documentation aligned with sanitary guidelines, instructions for the team, register templates. It will not help you pay less tax. It will help when an inspection wants to see operational documents next to financial ones.

Frequently asked questions

Does DAC7 apply to my Instagram or TikTok sales?

No, as long as you sell through a traditional channel (customer calls, comes in, pays). DAC7 applies to platforms that mediate the transaction and process the payment. Delivery aggregators and reservation portals meet the trigger. Social media without online sales does not.

Can I avoid DAC7 by not using platforms?

You can, but it usually is not worth it. In most major cities, 30 to 50 percent of a venue's revenue comes from delivery platforms. A better strategy: use the platforms and keep your documents in order, instead of giving up 40 percent of revenue to avoid a report that you cannot escape from your cash register anyway.

What if the platform reports incorrect data?

Check the report for each period. If you see a difference, write to the platform asking for a correction. Corrections are possible but take 4 to 8 weeks. Mismatches in the first reporting year (2024) were common. It should be better in later years, but it still pays to check.

Is a small restaurant with 200k PLN annual revenue "large" in DAC7 terms?

Yes. The threshold of EUR 2,000 (around 8,500 PLN) or 30 transactions per year catches practically any venue with any activity on aggregators. DAC7 does not filter by venue size, only by platform activity.

Do I need to show the DAC7 report to my accountant, or can I handle it myself?

You can pull the report yourself and check that it matches your numbers. But fitting it into the tax return (gross vs net, commission costs, corrections) is best handed to an accountant. Send them the DAC7 report alongside other quarterly documents.