eBay and your tax number: which number does eBay want?

As a natural person, including a sole proprietor, you give eBay your Steuer-ID (11 digits), according to eBay. Only if you have no Steuer-ID, because your account belongs to a legal entity such as a GmbH, does eBay ask for the Steuernummer from your tax office. A commercial seller also gives a VAT ID (USt-IdNr.) if there is one.

Last updated: 27 October 2026

In short

When: at €2,000 or more after deducting fees, commissions or taxes, or 30 or more sales in a calendar year.
If you do not provide it: according to eBay, it may withhold payouts or block your account.
Reporting: eBay reports every January for the previous year to the BZSt and sends you a copy.

Which number do you enter on eBay?

The law speaks of the "tax identification number". eBay explains what counts as one in Germany and splits it by type of seller:

Who you are	Which number	Where to find it	Format
Natural person, including sole proprietor	Steuer-ID (IdNr.); only if you have none, the Steuernummer	Top left of your tax assessment, payroll tax certificate	11 digits
Legal entity (for example a GmbH), partnership	Steuernummer	Top left of your tax assessment	10 to 13 digits

Three numbers are often mixed up. Every person registered in Germany receives the Steuer-ID from the Federal Central Tax Office, and it does not change (BZSt). The Steuernummer is assigned by the local tax office. The VAT ID (Umsatzsteuer-Identifikationsnummer) is a third, separate number. The commercial register number is none of them: it comes from the registry court.

When does eBay ask?

The background is the German Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz, PStTG): eBay reports the data once a year to the Federal Central Tax Office (BZSt).

According to eBay, your data is reported if you are resident in the EU and your turnover on eBay is €2,000 or more after fees, commissions or taxes, or you make 30 or more sales in a calendar year. The law has a matching exemption: a seller who sells goods on the platform in fewer than 30 cases and receives less than €2,000 in total is an exempt seller (§ 4 (5) PStTG).

The reporting deadline for platforms is in the law: by 31 January of the year following the calendar year (§ 13 (1) PStTG). By the same day the platform must tell you what it reports about you (§ 22 (2) PStTG). More on the report as a whole: DAC7 reporting: what platforms report about sellers.

What does eBay report about you?

For natural persons, § 14 (2) PStTG lists, among other things, first and last name, home address, tax identification number, VAT ID (if available), date of birth, the fees, commissions or taxes withheld per quarter, the total remuneration paid per quarter and the number of sales for which remuneration was paid. For legal entities such as a GmbH it is, among other things, the registered name, the tax identification number and the commercial register number (§ 14 (3) PStTG).

Do I need a VAT ID as well?

The VAT ID has its own legal basis: for supplies whose transport or dispatch begins or ends in Germany, eBay as operator of an electronic interface must record the supplying business's VAT ID issued by the Federal Central Tax Office (§ 22f (1) sentence 1 no. 3 UStG). According to eBay, a commercial seller who has one must give it in addition; eBay says this duty does not rest on the PStTG but on § 22f UStG. On its VAT page eBay states that since July 2021 the deposit of a valid German VAT ID is legally required instead of the certificate under § 22f UStG. More: eBay seller VAT ID in Germany and VAT for eBay sellers.

What do you need the tax number for outside eBay?

Your invoices must show either the tax number issued by your tax office or the VAT ID (§ 14 (4) sentence 1 no. 2 UStG); small-amount invoices up to €250 are an exception, for which § 33 UStDV requires fewer details. If you have no tax number yet because you are just starting, you get one through the tax registration questionnaire: Apply for a tax number in Germany.

Which mistakes come up most often?

Entering the Steuernummer instead of the Steuer-ID. As a natural person you give eBay the Steuer-ID, not the number from your tax office.
Mixing up the Steuer-ID and the VAT ID. They are different numbers; eBay asks for both where they apply.
Entering the commercial register number. It replaces neither the Steuer-ID nor the Steuernummer.
Ignoring the request. Without the requested details eBay may, by its own page, withhold payouts or block the account.
Searching for the Steuer-ID instead of requesting it. If you find it neither on your tax assessment nor on your payroll tax certificate, you can request it again from the BZSt; for data protection reasons it is sent by letter only.

How VAT GPT helps

You enter the number in your eBay account yourself. After that, VAT GPT handles the VAT on your eBay sales:

Upload: You upload your eBay orders report as CSV. VAT GPT reads the sales record number, destination country, item location, total amount and the "Inklusive MwSt.-Satz" column.
Check: VAT GPT classifies each row by item location and destination, for example as domestic, OSS or local VAT of another country. Unclear rows stay visible for your review.
Send: VAT GPT prepares the advance VAT return and sends it with VAT GPT Pro via ELSTER.

If you still lack a tax number, you fill in the tax registration questionnaire for sole proprietorships in the app. There is 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

Do I have to give eBay my tax number? As a natural person you give the Steuer-ID, according to eBay. eBay asks legal entities and partnerships for the Steuernummer.

Where do I find my Steuer-ID? According to the BZSt, usually on your income tax assessment or payroll tax certificate. Otherwise request it again from the BZSt.

Where do I find my Steuernummer? According to eBay, at the top left of your tax assessment.

When does eBay ask for my number? At turnover of €2,000 or more after fees, commissions or taxes, or at 30 or more sales in a calendar year.

What happens if I do not provide it? According to eBay, eBay is then obliged to take certain measures, for example withholding payouts or blocking the account.

Is the Steuernummer the same as the VAT ID? No. The tax office assigns the Steuernummer, the Federal Central Tax Office the VAT ID.

Does this apply to small businesses (Kleinunternehmer)? According to eBay, small businesses must also apply for a VAT ID and deposit it with eBay. The Steuer-ID as a PStTG detail comes on top.