Etsy: giving your tax number – which number do you need?

When Etsy asks for your tax number, one of two legal duties of the platform operator is usually behind it: the DAC7 report under the PStTG or the record-keeping under the VAT Act (§ 22f UStG). Three different numbers are involved. Which fields Etsy shows in your account you see there.

Last updated: 27 October 2026

In short

Three numbers: tax number (tax office), VAT ID (Federal Central Tax Office) and tax identification number (named in the PStTG).
Exempt: fewer than 30 sales of goods and under €2,000 consideration in the reporting period (§ 4 (5) PStTG).
No business: without business registration, the operator records other details plus your date of birth (§ 22f (2) UStG).

Three numbers, three purposes: which goes where?

Under the Platform Tax Transparency Act (PStTG, DAC7) the operator collects from every provider who is not exempt, among other things, the tax identification number and, if available, the VAT ID (§ 17, § 14 (2) PStTG). Under the VAT Act it records the VAT ID and, if known, the tax number of the supplying business (§ 22f (1) UStG); with a valid VAT ID it is as a rule not liable for your tax (§ 25e (2) and (4) UStG). As the tax identifier for DAC7 the BZSt names the IdNr (tax ID) or the tax number.

Number	Issued by	What the platform needs it for
Tax number	the tax office competent under § 21 AO	recording under § 22f (1) no. 4 UStG, if known; per the BZSt also a tax identifier for DAC7
VAT ID	the Federal Central Tax Office (§ 27a UStG)	recording under § 22f (1) no. 3 UStG; operator's freedom from liability under § 25e (2) UStG; DAC7 report, if available
Tax identification number	the number issued to the provider, named in the PStTG	DAC7 collection and reporting under § 14 (2) no. 3 and § 17 PStTG

What does DAC7 require of me as a provider?

Reporting platform operators must collect the information under § 14 (2) nos. 1 to 5 PStTG for every provider who is a natural person but not an exempt provider (§ 17 (1) PStTG). That includes name, address, every tax identification number issued, the VAT ID if available, and the date of birth. A provider is exempt if, in the reporting period on the same platform, they sold goods in fewer than 30 cases and received less than €2,000 in total consideration (§ 4 (5) PStTG). How the report works: DAC7 reporting for platform sellers.

Why do platforms also ask for VAT?

Whoever uses an interface to support the delivery of a good is liable for the unpaid tax from that delivery, but as a rule not if the supplying business holds a valid VAT ID issued by the Federal Central Tax Office at the time of delivery (§ 25e (1) and (2) UStG; exceptions in (2) sentence 2 and (4)). That is why the operator records, for deliveries with a link to Germany, the VAT ID and, if known, the tax number, along with name, address and the sales data; the records are kept for ten years (§ 22f (1) and (4) UStG). More on the marketplace's role: Kaufland marketplace: VAT for sellers.

What if I do not have a tax number yet?

For VAT, a business is anyone who acts on a lasting basis to earn income, even without a profit motive (§ 2 (1) UStG). If you do not register on the platform as a business, the recording covers name, address, sales data and your date of birth (§ 22f (2) UStG). If you need a tax number, you apply through the tax registration questionnaire: Tax number in Germany. On the VAT ID: eBay VAT ID in Germany.

Which mistakes come up most often?

Mixing up tax number and VAT ID. The law names them separately, and different bodies issue them.
Assuming DAC7 only concerns large sellers. The exemption applies only below 30 sales and below €2,000 in the reporting period.
Not registering as a business although you sell on a lasting basis. For VAT the activity decides, not the profit motive (§ 2 (1) UStG).
Wrong details in the form. Operators check the collected information for plausibility (§ 18 (1) PStTG).

How VAT GPT helps

If you have to report VAT, VAT GPT helps in three steps:

Upload: You upload your invoices and receipts. The AI reads amounts, countries and tax rates.
Check: VAT GPT prepares the advance VAT return – monthly or quarterly – and the OSS return for all EU countries. You check and confirm.
Send: With VAT GPT Pro via ELSTER to the tax office, and the OSS return directly to the BZSt.

Everything is in one place: advance VAT return, annual VAT return, OSS return, EÜR, trade tax and income tax returns. 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 my tax number on Etsy? The law obliges the operator to collect or record certain numbers (§ 17 PStTG, § 22f UStG). Which fields your account shows is shown in the form there.

Is the tax number the same as the tax ID? No. The tax ID (IdNr) is an eleven-digit number that stays valid for good (BZSt); the tax number is issued by the tax office competent under § 21 AO (§ 22f (1) no. 4 UStG). For DAC7 (§ 14 (2) no. 3 PStTG) the BZSt names the IdNr or the tax number as the provider's tax identifier.

Do I need a VAT ID as a small business owner? The law names the VAT ID as a detail to be recorded (§ 22f (1) no. 3 UStG). How an operator treats sellers without a VAT ID is set by its sign-up form.

When am I exempt from the DAC7 report? With fewer than 30 sales of goods and less than €2,000 in consideration in the reporting period on the same platform (§ 4 (5) PStTG).

Does this only apply to Etsy? No, the duties apply to platform operators in general.