Tax tip: DAC7 – Reporting obligation for digital platform operators – private sellers may also be affected

Anyone selling goods or offering services can hardly avoid online marketplaces. Whether books, electronics, clothing, travel, cars or accommodation - almost all goods and services are marketed on digital platforms. The best-known examples include internet portals such as AirBnB, classified ads, Amazon, Uber and eBay.

The "Platform Tax Transparency Act" (PStTG) has been in force since the beginning of 2023. Since then, platforms have had to report the turnover of their providers or sellers to the Federal Central Tax Office (BZSt) every year. The new regulations will increase transparency in online trading. However, not only companies but also private individuals are considered to be sellers. The report to the BZSt is made exclusively by the platform operator.

The new regulations will lead to queries from the tax authorities to taxpayers in the coming years. If, for example, profits from renting out a guest room or sales in classified ads are not declared in your own tax return, this can lead to accusations of tax evasion or even tax avoidance in the worst case.

However, there are simplifications. The platform operator is not obliged to report the sale of goods if a private individual has made fewer than 30 sales transactions per year or has earned less than 2,000 euros. However, it is important to note that there is no such exemption for rentals or transportation services.

Platform operators must inform their providers which data they have reported to the BZSt so that taxpayers can use this information for their tax return. However, not every activity has to be included in your own tax return - in particular, occasional sales or rentals do not necessarily have to be included in the tax return.