eBay DAC7 report: where to find it and how to read it

If eBay has reported your sales under the German Platform Tax Transparency Act (PStTG, the German law behind the EU's DAC7 directive), eBay provides a copy of the reported data as a PDF. You find it in Seller Hub Pro or in My eBay under Payments, in the Taxes area. There is also a CSV file with the individual transactions eBay used for the totals in the PDF. The CSV file is provided to you alone; it is not sent to the tax authorities.

Last updated: 27 October 2026

In brief

Where: Payments, then Taxes (or Reports and taxes, then View all), then Create under the platform tax transparency report.
Two files: the annual report as a PDF (the copy of the report) and the detailed file as a CSV (the transactions behind it).
When they are ready: once both files can be downloaded, eBay sends an email and shows a notice in your eBay account.
Per quarter: the report holds amounts, the number of transactions and fees for each quarter.
Not your profit: the total is neither your profit nor your taxable turnover.

Where do I find the report on eBay?

You download both reports in Seller Hub Pro or in My eBay. The eBay help page describes it like this (menu names are as eBay's German page words them):

In Seller Hub Pro open the Zahlungen tab, or in My eBay open Zahlungen.
Choose Steuern in the menu on the left. Alternatively go to the section Berichte und Steuern and choose Alle ansehen.
Choose Erstellen under Plattformen-Steuertransparenzbericht, then Jahresbericht for the PDF or Detaillierte Datei for the CSV.

The files exist when eBay has to report your data. According to eBay's help page that is the case if you are resident in the EU and in a calendar year either received a payment of at least 2,000 euros after fees and commissions or taxes, or completed at least 30 sales. The law words it from the other side: you are exempt if you sold in fewer than 30 cases through the same platform and received less than 2,000 euros in total (section 4(5) sentence 1 no. 4 PStTG). The platform tells you the information reported about you by 31 January of the year after the reporting period (section 22(2) PStTG). The rules in detail are in DAC7 report: what platforms report about sellers.

What is in the report?

For individuals, eBay's help page lists the following. The amounts apply to each quarter of the reporting period.

Item in the report	What it contains
Name, address, date of birth	your personal data; without a tax identification number, the place of birth
Tax identification number, VAT ID	the numbers saved in your eBay account; the VAT ID if you have one
Total amount per quarter	what was paid out or credited to you, without fees paid to eBay, without refunds and cancelled purchases and without taxes collected by eBay
Total number of transactions	the number of transactions that total corresponds to
Fees, commissions or taxes	the total the platform withheld or charged in each quarter
Bank account	the account number, not reported for persons resident in Germany

The help page itself points out that the amount eBay reports can differ from the total of the payments you actually received from eBay. If your tax identification number is not yet saved in your account, eBay asks for it once you reach the threshold.

How do I read the figures? Why is the total not my profit?

The PDF holds totals per quarter. To check them, use the CSV file: it lists the transactions from which eBay formed the totals. The BZSt (the German Federal Central Tax Office) writes that you can use the overview from the platform operator to compare against your own records, for example for your tax return.

Why the reported figure is neither profit nor taxable turnover:

Not profit: the report holds no information on your purchase costs or other business expenses. You work out profit from your income and expenses, for example in the EÜR.
Not turnover for VAT purposes: according to eBay's help page, the payment that the reporting threshold refers to includes any taxes you receive, for example VAT, and the reported amount is reduced by the fees paid to eBay. Your VAT return, by contrast, uses the consideration without VAT, which includes the shipping costs the buyer pays; eBay's fees are not deducted from it.
A report is not an assessment: according to eBay, the rules do not change your tax obligations. The BZSt calls the information control notices for the tax offices.

When selling becomes a taxable activity is covered in eBay taxes in Germany: when do they start?. The columns of the transaction report, which you can also use to compare figures, are explained in eBay report columns explained.

What if something is wrong?

eBay's help page names one concrete way to correct data, for the business identification number (W-IdNr.): if eBay generates it automatically, you get an email asking you to check it, and if it is wrong you can correct it. In general you can update your settings at any time. For reported amounts, transaction counts or fees the help page names no procedure of its own. If you find differences that the CSV file does not explain, contact eBay through its help pages and have the CSV file and the PDF ready.

If your tax identification number, business identification number or tax number is missing although you have to provide it, eBay's help page says payments on your account can be held back or your seller rights restricted.

Common mistakes

Treating the reported total as profit. Business expenses are not deducted in it.
Entering the reported total as net turnover in the VAT return. It can include VAT, and eBay's fees are already deducted.
Looking at the PDF alone. The CSV file shows which transactions are in the totals.
Leaving eBay's tax number request unanswered. Payments can then be held back.

How VAT GPT helps

You upload the eBay CSV report to VAT GPT, and VAT GPT breaks the VAT down for Germany and the EU (OSS). From it you prepare your VAT return and your EÜR; with VAT GPT Pro you send them through ELSTER. That gives you your own figures to compare with the PDF from eBay's report. VAT GPT is the tax software for Amazon and eBay sellers in Germany: your OSS return first, then VAT, EÜR, trade tax and income tax, calculated and filed in one place. There is Free, Go (30 days free with all Pro features) and Pro. Try for free now

Frequently asked questions

Where do I see what eBay reported about me? In Seller Hub Pro under Payments and Taxes; there you create the platform tax transparency report as a PDF or CSV.

Do I get the file if eBay has not reported me? eBay's help page describes the copy for the case that eBay has to report your data. If nothing is reported, there is nothing to copy.

Who gets the CSV file? According to eBay's help page, you alone. It is not sent to the tax authorities.

Do I have to pay tax because of the report? The report itself assesses no tax. Whether and which taxes arise depends on your whole selling activity.

Can I change a wrong amount myself? For the business identification number eBay names a way. For amounts the help page names none; contact eBay.