DAC7 Checker: Will eBay report me to the tax office?
Since 2023, eBay and other platforms have been reporting sellers to the German Federal Central Tax Office (DAC7, PStTG). Enter your sales for the year and see immediately whether the platform will report you. No registration required; your data stays in your browser.
Figures for one calendar year. If you have multiple accounts, enter each account separately: accounts on the same platform are added together.
Account 1
DAC7 report by eBay
No report
Fewer than 30 sales and less than €2,000: exempt under section 4(5) no. 4 PStTG.
- Sales (threshold 30)
- 24
- Proceeds from goods (threshold 2.000,00 €)
- 1.450,00 €
This checker only assesses the platform’s reporting obligation under the PStTG. Being reported does not automatically create a tax liability. This is not tax advice.
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The DAC7 threshold: 30 sales or €2,000
Platforms such as eBay report sellers to the Federal Central Tax Office (BZSt). The legal basis is the Platform Tax Transparency Act (PStTG), Germany’s implementation of the EU DAC7 directive. You are only exempt if, on the same platform in a calendar year, you sell fewer than 30 goods and receive less than €2,000 for them. If you reach either threshold, the platform reports you.
- Completed sales count, not items. 32 auctions totalling €200 trigger a report (BMF letter, paragraphs 1.4 and 1.5).
- Proceeds are the remuneration after deducting fees and commissions retained by the platform (section 5(2) PStTG).
- The threshold applies only to goods. The platform reports income from services and rentals from the very first euro (BZSt notes, section 2.4).
- The platform reports by 31 January of the following year at the latest (section 13(1) PStTG). By the same date, it tells you which data it reports (section 22 PStTG, according to BZSt FAQ 1.2).
Valid for all reporting periods from , last checked on . Source: Section 4(5) PStTG, Section 5 PStTG, Section 13 PStTG, BMF letter of 2 February 2023.
Multiple accounts and multiple platforms
If you have multiple accounts on the same platform, you cannot avoid the threshold by splitting sales between them. The BZSt tells platforms:
“Please note that information about a seller registered with you under different user accounts must be consolidated. Consolidation must be carried out in particular to determine whether the seller is exempt. The de minimis threshold of 2,000 euros and 30 sales of goods under section 4(5), number 4 PStTG for the sale of goods must be applied per seller and not per user account.”
Sales across different platforms, however, are not added together: the law refers to sales “using the same platform”. So 18 sales on eBay and 18 on Vinted do not trigger a report.
Version dated , last checked on . Source: BZSt, Notes on data transmission and reporting content, version 1.2, section 2.5.
A report does not mean tax is due
The report provides information to the tax office. Whether you pay tax on your sales is governed by tax laws, such as the Income Tax Act. This depends on your individual circumstances and cannot be answered in general terms.
Source: BZSt, Questions on the reporting obligations of digital platform operators, question 1.2, last checked on .
Formulas, assumptions and worked example
How the calculator works
- Exempt if sales < 30 AND consideration < 2.000,00 € in the calendar year (§ 4 Abs. 5 Nr. 4 PStTG)
- Reportable as soon as sales ≥ 30 OR consideration ≥ 2.000,00 €
- Sales are concluded contracts, not unit counts
- If you pay for services or rentals (other activities), the exemption does not apply
Assumptions
- Counted per platform and calendar year; multiple accounts on one platform are counted together.
- Applies to providers based in Germany or the EU.
- Reporting does not establish a tax liability; it only provides data to the tax office.
Worked example: eBay sales in one calendar year
Four cases on the same platform.
- 28 sales, 1.850,00 €
- not reportable
- 30 sales, 400,00 €
- reportable
- 12 sales, 2.000,00 €
- reportable
- 29 sales, 1.999,99 €
- not reportable
Edge cases
- 29 sales and 1.999,99 €: just below both limits, not reportable.
- 30 sales or exactly 2.000,00 €: reportable because the exemption requires ‘less than’.
Sources and review dates are listed below under “Sources and review dates”.
Sources and review dates
All values come from the official pages below. We review them regularly and show the date of the last review.
- Section 4(5) PStTG – excluded seller, threshold of 30 sales and €2,000Reviewed on
- Section 5 PStTG – relevant activity and considerationReviewed on
- Section 13 PStTG – reporting by 31 January of the following yearReviewed on
- BZSt, Guidance on data transmission and report content, version 1.2 dated 15 December 2025, sections 2.4 and 2.5Reviewed on
- BMF circular of 2 February 2023, Questions concerning the application of the PStTG, paragraphs 1.4 and 1.5Reviewed on
- BZSt, Frequently asked questions about the reporting obligations of digital platform operators, question 1.2Reviewed on
Common questions
From 30 sales or €2,000 in proceeds in a calendar year on the same platform. If you stay below both thresholds, you are excluded from reporting (section 4(5), no. 4 PStTG). Otherwise, the platform will report your data to the German Federal Central Tax Office no later than 31 January of the following year (section 13 PStTG).
Yes. The threshold applies per seller, not per user account. If you have two eBay accounts, eBay adds together the sales from both accounts (BZSt, Guidance version 1.2, section 2.5). Different platforms, however, are counted separately: eBay and Vinted each assess only their own sales.
Completed sales transactions are counted, not items (BMF circular of 2 February 2023, paragraph 1.5). Three items in one order count as one sale. Proceeds are the amount the platform pays out or credits to you after deducting its fees and commissions (section 5(2) PStTG).
Not automatically. The report simply provides information to the tax office. Whether you pay tax depends on tax law and your individual circumstances, for example whether you sell used goods privately or trade commercially (BZSt, FAQ 1.2).
No. The threshold of 30 sales and €2,000 applies only to the sale of goods. The platform reports income from services or the rental of residential property or vehicles from the very first euro (BZSt, guidance version 1.2, section 2.4).