Under DAC7 reporting a partnership should generally be regarded as a Business, not as an Individual.

The reasons for this are as follows:
Any legal entities or structures operating commercially are regarded as a business for DAC7 reporting purposes. They don't have to be an official company.
If two or more people are conducting business together, with the aim to generate a profit, this is classed as a business seller.

If a partnership has a business name, is filing taxes separately and operates commercially, it needs to be treated as a business seller.

If it is a registered partnership, the DAC7 reporting needs to be for a business.