DAC7 and platform reporting duties: What Vinted, eBay and co. report

In short: Since 2023 online platforms must report seller data and income to the tax authorities when certain limits are exceeded; this does not replace your own tax liability.

In more detail: The EU directive DAC7 (in Germany: Platform Tax Transparency Act, PStTG) obliges platforms (sales portals, rental portals, brokerage of services) to report information on providers to the Federal Central Tax Office, which passes it on to the tax offices. This is general information and not legal or tax advice; rules change, check them with the tax office, chamber or advisers.

In Depth

Who is affected?

Providers who sell, rent out, offer services or rent out means of transport via platforms. A reporting duty exists with at least 30 sales a year or income above 2,000 euros for goods (limits apply per platform and year). For renting out property and services other rules apply (property: everyone is reported; services: de minimis limits by kind). There are exceptions (for example under 30 sales and 2,000 euros).

What is reported?

Name, address, tax identification number (or date of birth), account/IBAN, number of transactions and total amount per quarter, fees and commissions. Platforms therefore ask you to provide the tax ID (otherwise the account is blocked). The report is made annually.

What does it mean for you?

• The report is not a tax assessment. Whether income is taxable is decided by tax law: private sales of used everyday items are usually not taxable (exceptions: speculation period for certain items such as jewellery, art, collector coins, or commercial activity).
• Whoever trades commercially must declare income (income tax, trade, VAT).
• The tax office may ask questions on a report. Give truthful data and keep records (purchase receipts, sales overview).
• With platforms abroad similar reports apply in the EU.

Practice

1. Store the tax ID in the platform (it appears on the tax assessment or a letter from the Federal Central Tax Office).
2. Document sales: item, purchase price, sale price, date.
3. With high numbers or intent to profit check a business (see the article on private/commercial).
4. When in doubt use tax advice or an income tax assistance association (employees only, not business owners).
5. Do not panic: private sales from your own household are generally unproblematic. Privacy: platforms use the data for the mandatory report; GDPR rights remain.

See also: Selling privately or commercially, Tax number, tax ID, business ID, Income tax for small businesses, Receipts and GoBD