I'm a tax consultant in Berlin, specializing in helping freelancers, digital sellers, and platform users navigate EU tax regulations, including DAC7. The most common misunderstanding I encounter is that freelancers assume DAC7 only applies to large businesses or platform providers, not realizing it affects individual sellers too. This has led to confusion about whether they need to report income through platforms. DAC7 has definitely made clients more proactive about tax compliance, especially as they now understand the need for reporting directly to tax authorities. Freelancers who think they might be "reportable sellers" should start by reviewing their earnings and understanding the platforms' reporting requirements—keeping detailed records and consulting a professional is key. One mistake I see often is underestimating the need for transparency in reporting cross-border income, which can lead to penalties or audits if not handled properly. Staying informed and keeping accurate records are the best ways to stay compliant.