DAC7 reporting: what platforms report about sellers to the BZSt

A platform you sell goods through may report your data and income to the Federal Central Tax Office (BZSt) yearly by 31 January (DAC7). You are exempt with fewer than 30 sales and less than €2,000 in total on the same platform in the calendar year (§ 4 (5) PStTG). The report assesses no tax but feeds tax office checks.

Last updated: 27 October 2026

In short

Threshold: You must stay below both values; the reporting period is the calendar year (§ 6 (6) PStTG).
Deadline: The platform reports by 31 January of the following year (§ 13 (1) PStTG) and informs you by then.
Your part: Provide your data, check the platform's overview and have mistakes corrected through the platform.

What is DAC7 and who has to report?

DAC7 is EU Directive (EU) 2021/514. Digital platform operators must collect, verify and, where applicable, report their sellers' data to the BZSt. The reporting duties have applied since January 2024; the first data submitted covered the year 2023 (BZSt). In Germany it applies through the Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG), which entered into force on 1 January 2023 (BZSt). The platform operator reports, not you. If the operator must also report in another EU member state, it may report to that state's competent authority instead of the BZSt (§ 13 (2) PStTG). A platform is any digital system through which users get in touch by software and conclude transactions about relevant activities (§ 3 (1) PStTG). Software that only processes payments, lists or advertises offers, or redirects users to a platform is not a platform under the law.

Selling goods is a relevant activity (§ 5 (1) sentence 1 no. 3 PStTG). According to the BZSt, relevant activities are renting out immovable property, personal services, the sale of goods and renting out means of transport. Goods are all tangible objects (§ 5 (4) PStTG). Activities of an employee of the platform operator do not count.

When is a seller reported? 30 sales and €2,000

The report concerns sellers who were active in the reporting period, are not exempt and are resident in Germany or another EU member state (§ 4 (6) PStTG). For the sale of goods there is a de minimis rule: you are exempt if on the same platform you made fewer than 30 sales and received less than €2,000 in total (§ 4 (5) sentence 1 no. 4 PStTG). Compensation is the payment minus the fees, commissions or taxes withheld by the platform operator (§ 5 (2) PStTG).

Situation (one platform, one calendar year)	Result
Fewer than 30 sales and less than €2,000 compensation	Exempt: the platform does not report these sales of goods.
30 sales or more	No longer exempt; the platform reports you if the other conditions are met.
€2,000 compensation or more	The same: the exemption applies only if both limits are not reached.

In its questions and answers the BZSt describes the limit in one place as "no more than 30" cases and "no more than €2,000"; the law says "fewer than". The law decides: with exactly 30 sales or exactly €2,000 compensation you are not exempt (§ 4 (5) sentence 1 no. 4 PStTG).

What data goes to the BZSt?

For sellers who are natural persons, the platform reports under § 14 (2) PStTG, among other things:

first and last name, residential address and date of birth
every tax identification number and, if available, the VAT identification number
the financial account identifier, if available
the compensation paid or credited in each quarter
the number of activities for which compensation was paid in each quarter
the fees, commissions or taxes withheld or charged in each quarter

The BZSt lists the same items in its questions and answers: identification data, compensation per quarter, number of activities, and fees, commissions and taxes.

What happens with the report and what should you do?

You do not automatically get a higher tax assessment. The information is, however, used as control notifications in the tax assessment at the tax offices (BZSt). That is why comparing it with your own figures is worthwhile. The BZSt names three tasks for sellers:

Identify yourself: You must give the platform operator the necessary identification data. If you do not cooperate, the operator must, after notices and warnings, remove you from the platform or withhold your outstanding compensation.
Check: In January the operator gives you an overview of the data reported for the previous year. You check it.
Have it corrected: If data is wrong or incomplete, contact the platform operator. Only the operator can initiate changes.

You may use the overview to compare your own records and for your tax return (BZSt).

Does "reported" mean "commercial"?

No. If you receive compensation through a digital platform, you are, according to the BZSt, not automatically commercially or self-employed active. You should, however, check whether a tax-relevant activity exists, because you must state it in your income tax return. As a seller you may also be liable to VAT as an entrepreneur. For the distinction on Kleinanzeigen and Vinted, read Kleinanzeigen taxes in Germany: private or commercial seller? and Vinted taxes in Germany: when are you a commercial seller?.

Which mistakes happen often?

Not checking the platform's overview. Only the platform operator can correct wrong data, and only if you tell it.
Equating the exemption with tax freedom. The limit of 30 sales and €2,000 only decides on the platform's report. Whether you are commercially active or liable to VAT follows from the tax laws.
Refusing the identification data. If you do not cooperate, the platform can remove you or withhold compensation.
Not comparing the reported amounts with your own. The compensation in the report is the payment minus fees, commissions and taxes, so it can differ from your turnover.

How VAT GPT helps

If you also sell through Amazon or eBay and want your own figures next to your platform's overview, it takes three steps:

Upload files: Your Amazon or eBay CSV reports and your invoices. The AI reads amounts, countries and tax rates.
Check the result: VAT GPT breaks down the VAT for Germany and the EU (OSS) and prepares the advance return, monthly or quarterly. You check and confirm.
Send: With VAT GPT Pro via ELSTER directly to the tax office.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. There are Free (basic features, free of charge), Go (30 days free with all Pro features) and Pro (€49 per month or €444 per year, each including VAT). Try for Free Now

Frequently asked questions

Who has to file the DAC7 report? The platform operator, not the seller. The seller provides the identification data and checks the overview.

From when is a seller reported? For the sale of goods, if on the same platform in the calendar year they made 30 sales or more or received €2,000 or more in total (§ 4 (5) PStTG) and meet the other conditions, such as residence in an EU member state (§ 4 (6) PStTG).

By when does the platform report? By 31 January of the year following the reporting year at the latest (§ 13 (1) PStTG). You also get your overview by 31 January (§ 22 (2) PStTG).

Which data is reported? Identification data, the compensation and the number of activities per quarter, and withheld fees, commissions and taxes (§ 14 (2) PStTG).

Will I pay more tax because of a DAC7 report? Not automatically. The BZSt points out that the information is used as control notifications in the tax procedure.

Does the report make me a commercial seller? Not automatically. You should, however, check whether a tax-relevant activity exists (BZSt).

Who corrects wrong data? Only the platform operator. You contact it, it checks and, where applicable, initiates a correction report (BZSt).