Guide Taxes and bookkeeping

What the platform reports to the tax office

From 30 sales or 2,000 euros a year — automatically.

4 minutes As of August 2026

Information, not advice. This is general information, not tax or legal advice and no substitute for it. Figures, thresholds and deadlines change with every tax law — check them for your year or ask someone who is licensed. Wherever money or liability is involved, the text says so.

Since 2023 online platforms have been obliged to report sellers to the Federal Central Tax Office. The basis is the Platform Tax Transparency Act, which implements a European directive (known as DAC7).

Who gets reported

Reported is anyone who makes **30 or more sales** on a platform in a calendar year **or** takes in **€2,000 or more** in total. Either one is enough. The threshold applies per platform.

What is transmitted

Name, address, date of birth.
Tax identification number, where known.
Bank details.
Number of sales and the total proceeds, per quarter.
Fees withheld.

The practical difference is another: the tax office now has the figures before you file your return. If report and return diverge, a query follows. That is why it pays to know your own numbers — not because anyone is suspicious, but because explaining afterwards is always more work than writing down beforehand.