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Does OnlyFans report your income to the tax office? DAC7 and platform reporting explained

5 min read · Published on 2026-10-26

Short answer

Platforms covered by the EU reporting rules (DAC7) report the name, tax ID and earnings of their sellers to the tax authorities every year since 2023 – for services without any minimum. OnlyFans is based in the UK, which has its own rules and shares data only with a fixed list of countries. Plan as if your tax office knows anyway.

This question comes up in almost every first conversation, and two wrong answers circulate online: "OnlyFans reports everything automatically" and "OnlyFans is abroad, nobody sees anything". The honest answer has two parts – what the rules require and what that means for OnlyFans specifically. This article does not replace tax advice.

What the EU rules require

Since 1 January 2023, the EU directive known as DAC7 applies in every member state; in Germany it was implemented as the Platform Tax Transparency Act (PStTG). Operators of digital platforms collect data on their sellers over the calendar year and report it to the tax authority by 31 January of the following year. The first reports were filed in January 2024 for 2023.

In Germany, the Federal Central Tax Office (BZSt) does not keep the data: it forwards it to the local tax offices, which use it as a cross-check when assessing your return. Anyone who was reported but declared nothing shows up exactly where the tax is calculated.

What data is shared

Item What it means
Name and address your legal name, not your stage name
Date of birth to identify you unambiguously
Tax ID or tax number together with the country that issued it
VAT number if you have one
Payments per quarter what the platform paid or credited to you
Number of activities how many sales or services there were
Fees and commissions what the platform itself withheld

The first row matters most if you work under a pseudonym: the person reported is the one who verified with the platform. An anonymous account protects you from fans, not from the tax office.

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Which activities are covered

Four kinds of activity are reportable, each when it runs through a platform for payment: personal services, the sale of goods, the rental of property and the rental of means of transport.

There is a minimum only for selling goods: sellers with at most 30 sales and at most 2,000 euros a year are not reported – both conditions must be met. There is no such threshold for services. Whether a subscription model with photos and videos counts as a personal service is the question that decides whether a platform reports at all, and platforms answer it differently. If you also sell worn items, you are selling goods, where the minimum applies.

The special case of OnlyFans

OnlyFans is owned by Fenix International Limited, based in London. The UK is not in the EU and has its own rules: since 1 January 2024, UK platforms have to report their sellers to HMRC every year by 31 January – but only sellers who live in the UK or in a country on a fixed list. HMRC then passes the data on to those countries.

If you live in the UK, that means you are reported to HMRC. For the 2026 reporting period, the list also includes Austria, Ireland, the Netherlands, Spain, Poland, Sweden, Canada and New Zealand, among others. Germany is not on it (as of HMRC's manual of 15 October 2026), so the UK route currently does not lead to Germany. For creators in Austria it does – more in OnlyFans income in Austria.

Whether OnlyFans also reports directly under the EU rules, the platform does not publish. EU law expects platforms from outside the EU to register in a member state and report if they handle reportable activities of EU-based sellers. One sign: if a platform explicitly asks for your tax ID and date of birth and refers to DAC7, it is preparing exactly this report.

Why none of this changes the outcome

Reporting is only one of several ways your tax office learns about income. Every payout lands in your bank account, and in any audit the bank statement is the first thing anyone looks at. Targeted investigations come on top: in August 2025 it emerged that tax investigators in the German state of North Rhine-Westphalia were examining around 6,000 data records on influencers, with suspected unpaid tax of around 300 million euros.

Above all, your tax liability does not depend on a report. OnlyFans income is taxable in Germany and in the US from the first dollar, whether a platform reports or not. A missing report does not make you invisible; it only moves the point at which it gets expensive.

What to do now

Your situation Next step
You are just starting register your business, set up a separate tax savings account
A platform asks for your tax ID and date of birth fill it in correctly and completely – the data goes to the authorities
You have not declared income so far sort it out with a tax adviser before the tax office contacts you; voluntary disclosure only helps while nothing has been discovered

The third case is more common than you might think, and it can be resolved – but only while you take the first step yourself. We work with tax advisers who know exactly these cases from this business and put you in touch in a first conversation.

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