eBay taxes in Germany: when do you have to pay tax on your sales?

From when do you have to pay tax on eBay sales? German law names no fixed limit, neither amount nor item count. What counts is whether you sell privately or continuously for profit, usually a trade (§ 15 (2) EStG). The often-quoted 30 sales and €2,000 are no tax limit, only the reporting threshold for platforms (§ 4 (5) PStTG).

Last updated: 27 October 2026

In short

Commercial: independent, sustained activity for profit that takes part in general economic activity (§ 15 (2) EStG).
Private: Taxable only under narrow conditions, such as a sale within one year of purchase (§ 23 EStG).
VAT: A sustained activity to earn income suffices; no profit intention is needed (§ 2 (1) UStG).

Private or commercial: what does the law require?

A trade business is an independent, sustained activity undertaken with the intention of making a profit that takes part in general economic activity (§ 15 (2) sentence 1 EStG). All four features must be present, and the activity must not be agriculture and forestry, a liberal profession or other independent work. The law does not require a certain number of sales or a minimum turnover. The tax office assesses whether the features are met case by case.

When is a private sale still taxable?

A private sale can also be taxable, namely as a private disposal transaction (§ 23 EStG). For assets other than land, that is the case if no more than one year lies between acquisition and sale (§ 23 (1) sentence 1 no. 2 EStG). If you earned income from the item in at least one calendar year, for example by renting it out, the period extends to ten years. Sales of everyday-use items are excluded. The gain is the difference between the sale price on the one hand and the acquisition or production costs and the related expenses on the other (§ 23 (3) sentence 1 EStG). So if you sell for less than you paid, there is no gain. Gains stay tax-free if the total gain from private disposal transactions in the calendar year was less than €1,000 (§ 23 (3) sentence 5 EStG).

What does the reporting threshold of 30 sales or €2,000 mean?

Platforms such as eBay report sellers to the Federal Central Tax Office, which passes the data on to the tax authorities (§ 9 (2) PStTG, Platform Tax Transparency Act; eBay calls it DAC7). You are exempt from reporting if, in the reporting period, you sold goods in fewer than 30 cases on the same platform and thereby received less than €2,000 in total (§ 4 (5) no. 4 PStTG). The other way round: from 30 sales or from €2,000 of remuneration per year, your data is reported. Remuneration counts after deducting the fees, commissions or taxes the platform operator withholds (§ 5 (2) PStTG). The platform operator tells you the reported information by 31 January of the following year (§ 22 (2) PStTG).

A report is not a tax and not a finding that you act commercially. Whether and which tax is due still follows the income tax and VAT acts. On its own DAC7 page, eBay writes that the PStTG creates no new tax on private sales.

Which taxes apply if I sell commercially?

Tax	When	Basis
Income tax	On the profit from the trade business	§ 2 (1) no. 2, § 15 EStG
Trade tax	On trade income above the €24,500 allowance (individuals)	§ 2, § 11 GewStG
VAT	On your sales, unless you are a small business owner	§ 2, § 19 UStG

You also have to notify the competent authority when you start a permanent trade (§ 14 (1) GewO). If you are not required to keep books, you can work out the profit as the surplus of business income over business expenses (§ 4 (3) EStG); more in EÜR template: preparing and sending the income surplus statement in ELSTER.

VAT: why profit is not a requirement

For VAT, a business is anyone who independently carries out a commercial or professional activity; an activity is commercial or professional if it is sustained and aims at earning income, even where the intention to make a profit is missing (§ 2 (1) UStG). Unlike for income tax, the intention to make a profit does not matter here. A small business owner is exempt if total turnover did not exceed €25,000 in the previous calendar year and does not exceed €100,000 in the current calendar year (§ 19 (1) UStG). In the year you start your business, the tax authorities apply only the €25,000 limit (section 19.1 (3) UStAE). What that looks like on eBay: eBay small trader taxes in Germany and eBay VAT for small businesses. VAT on eBay at a glance: VAT for eBay sellers.

Which mistakes happen often?

Looking for a number. The law knows no fixed limit for "commercial". The reporting threshold of 30 sales and €2,000 is not a tax limit.
Mixing up the report and the tax liability. If your report goes to the tax office, that does not mean you have to pay tax.
Mixing up profit and sales. Income tax is due on the profit, not on the takings.
Overrating the profit motive for VAT. There, a sustained activity to earn income is enough (§ 2 (1) UStG).
Not notifying the trade. Anyone starting a permanent trade must tell the competent authority (§ 14 (1) GewO).
Overlooking the one-year period. For private sales it matters whether no more than one year lies between purchase and sale, ten years for items you earned income from (§ 23 (1) sentence 1 no. 2 EStG).

How VAT GPT helps

If you sell commercially on eBay, VAT GPT works like this:

Upload: You upload the eBay orders report in your browser. VAT GPT recognises it by the column "Verkaufsprotokollnummer".
Check: VAT GPT calculates VAT for Germany and for OSS. You check and confirm.
Send: With VAT GPT Pro you send the advance VAT return and the OSS return through ELSTER. EÜR, trade tax and income tax returns are sent with Pro too.

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

After how many eBay sales do I have to pay tax? The law names no fixed number. What counts is whether you act privately or commercially (§ 15 (2) EStG, § 23 EStG).

From what amount does eBay report me to the tax office? You are exempt from reporting if you have fewer than 30 sales and less than €2,000 of remuneration in a year (§ 4 (5) no. 4 PStTG). From 30 sales or €2,000, your data is reported, provided you are a reportable seller (§ 4 (6) PStTG). The report alone triggers no tax.

Do I pay tax if I sell my used things on eBay? A private sale is only taxable if no more than one year (ten years for items you rented out) lies between purchase and sale, the item is not an everyday-use item and the total gain for the year is €1,000 or more (§ 23 EStG).

Do I need a trade registration if I sell regularly on eBay? Anyone who runs an independent, sustained activity for profit that takes part in general economic activity runs a trade business (§ 15 (2) EStG) and must notify it (§ 14 (1) GewO).

Do I pay VAT if I make no profit? For VAT, a sustained activity to earn income is enough; the profit motive can be missing (§ 2 (1) UStG). As a small business owner you are exempt under the limits (§ 19 (1) UStG).