Report income as a freelancer in the EU (Form DAC7)

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Do I need to report my income from Upwork as a freelancer in the EU?

Yes. If you live in the EU and earn income on Upwork, it’s your responsibility to report that income to your country’s tax authority.

What is DAC7 or Form DAC7?

DAC7 is an EU law (short for the Directive on Administrative Cooperation) that requires digital platforms like Upwork to report earnings for freelancers who live in the EU. It’s all about increasing tax transparency — making sure local tax authorities have the right information to calculate taxes fairly.

Form DAC7 includes a summary of your yearly income earned through Upwork and is shared with your country’s tax authorities, as required by EU tax law. It can also help you document your income for tax filing or business reporting.

What is included on Form DAC7?

Your DAC7 form will list all your Upwork earnings for the year, broken down by quarter. Here’s what you’ll see:

Total net earnings (USD): That’s your earnings after subtracting fees, taxes, and refunds
Total fees and commissions (USD): This includes Upwork’s freelancer service fees, Connects purchases, and any payment processing fees
Total taxes (USD): Any taxes Upwork collects to stay compliant with local laws
Total number of transactions: All payment-related activities (not just completed contracts)

Note: Everything is shown in USD, even if your local currency is different.

Who gets a Form DAC7?

You’ll receive a Form DAC7 from Upwork if all of the following apply:

You reside in the EU (based on your tax info)
You received payments from clients through Upwork during the calendar year
You've submitted the correct tax form (W-8BEN, W-8BEN-E, or W-9)
You’ve provided and verified a valid tax identification number (TIN)

Reminder: We verify your TIN. If it is missing or invalid, we may place limitations on your account — including holding withdrawals — until it’s updated.

Is there a minimum earnings requirement for receiving a Form DAC7?

Not for services. All income from services (including freelance work) must be reported under DAC7, regardless of the amount or number of transactions. The earnings minimum only applies to the sale of goods.

When will I receive my Form DAC7 from Upwork?

We’ll email you when your DAC7 is ready, with a link to your Form DAC7.

Where can I find my Form DAC7?

Once it's ready, you can find it by going to Manage Finances > Tax forms.

How do I make sure I receive my Form DAC7?

Simple checklist:

Check that your tax residence is correct in your Upwork account
Submit the right tax form (W-8BEN, W-8BEN-E, or W-9 depending on your situation)
Add a valid tax identification number (TIN)

You can do all of this by going to Manage Finances > Tax information.

Why do I have to provide my tax information on Upwork if I live in the EU?

To comply with DAC7, we’re required to share accurate income and tax information with EU authorities. Having your verified TIN and correct residence on file helps us report your income properly — and ensures you can continue to withdraw your earnings without interruption.

Please note: If you don't complete your tax information on Upwork or if it isn't valid, we'll place limitations on your account, such as holding any withdrawals, until you do.

I don’t have a EU tax identification number (TIN), how do I get one?

Each country issues TINs differently. You can find country-specific details through the OECD’s guide to TINs by country.

If you’re unsure how to apply, it’s best to contact your local tax authority or a licensed tax advisor.

How will the data on Form DAC7 be used?

Upwork submits your DAC7 form and verified tax information to your country’s tax authority, as required under EU law.