eBay: When are you acting as a business and when as a private individual?

Important note on the distinction

This guide provides general information and guidance. It does not constitute legal, tax, or business advice. For questions about your specific circumstances, you should consult a lawyer or tax adviser.

Criteria used by the courts to determine business activity

The German Civil Code distinguishes between consumers (§ 13 BGB) and traders (§ 14 BGB). A trader acts in the course of their commercial or self-employed professional activity.

There is no fixed statutory number of items above which selling automatically becomes a business activity. Courts assess the overall picture based on typical indicators.

• Resale: Items are deliberately purchased to resell at a profit
• New goods: Regular sales of items in their original packaging or unused items
• Similar items: Offering large quantities of identical goods
• Regularity: Sustained and systematic selling over an extended period
• Intention to make a profit: The intention to generate ongoing income from sales

Legal obligations for business sellers

Once an eBay account is classified as a business account, statutory distance-selling obligations must be met. Anyone who fails to meet these obligations risks formal legal warnings that incur costs.

• Legal notice requirement: Full provider identification under § 5 DDG (formerly TMG)
• Withdrawal information: Statutory right of withdrawal and model withdrawal form under § 312g BGB
• Liability for defects: Statutory warranty rights under § 437 BGB, which may not be excluded in dealings with consumers
• Business registration: Obligation to notify the competent trade office of the business under § 14 GewO
• Packaging Act: Registration in the LUCID Packaging Register and participation in a dual system

DAC7 and the Platform Tax Transparency Act (PStTG)

Since 2023, platforms such as eBay have been legally required to report seller data to the Federal Central Tax Office (BZSt). The legal basis is the Platform Tax Transparency Act (PStTG).

Under Section 4(5) PStTG, the reporting obligation does not apply if a seller makes fewer than 30 sales and receives less than 2,000 euros in remuneration in the calendar year.

Important: A report to the tax office does not automatically mean that you have to pay tax. Private sales of items from your own household remain tax-free if they do not constitute commercial trading. Check your figures with Shipnovo’s free DAC7 Checker.

• Exemption threshold under Section 4(5) PStTG: Fewer than 30 sales and less than 2,000 euros in the calendar year
• Reporting by eBay: Submitted automatically to the Federal Central Tax Office
• No automatic tax liability: Used for review by the tax authorities

The small business VAT scheme and taxes

If you are starting a business, you can often use the small business VAT scheme under Section 19 UStG. Under this scheme, you do not show VAT on your invoices and do not have to remit VAT to the tax office.

Before you start, carefully calculate whether the scheme is worthwhile for the items you sell. Shipnovo’s small business calculator lets you quickly determine your thresholds.

How Shipnovo supports business sellers on eBay

Shipnovo takes time-consuming shipping tasks off the hands of commercial retailers and small business owners. Orders are imported automatically, shipping labels for DHL and Deutsche Post are generated with one click, and tracking numbers are reported directly to eBay.

• Automatic label printing through your own DHL business customer contract
• Print Deutsche Post Internetmarke directly using your Portokasse balance
• Clear packing lists and a packing mode to prevent packing errors

Verified sources and legal bases

The legal information in this guide is based on official legislative texts and publications from public authorities, checked on 13 October 2026.

• Section 14 BGB – Trader: https://www.gesetze-im-internet.de/bgb/__14.html
• Section 13 BGB – Consumer: https://www.gesetze-im-internet.de/bgb/__13.html
• Section 4(5) PStTG – Excluded seller on platforms: https://www.gesetze-im-internet.de/psttg/__4.html
• Section 19 UStG – Taxation of small businesses: https://www.gesetze-im-internet.de/ustg_1980/__19.html
• Federal Ministry of Finance (BMF) circular on the PStTG dated 2 February 2023: https://www.bundesfinanzministerium.de/Content/DE/Downloads/BMF_Schreiben/Internationales_Steuerrecht/Allgemeine_Informationen/2023-02-02-anwendungsfragen-zum-plattformen-steuertransparenzgesetz.pdf?__blob=publicationFile&v=2