EU DAC7 (Directive 2021/514) – Platform Tax Reporting 2026 (Airbnb, eBay, Vinted)

Short Answer

EU Directive 2021/514 (DAC7) obliges digital platforms (Airbnb, eBay, Kleinanzeigen, Vinted, Etsy, Amazon Marketplace, Uber, Fiverr, etc.) to report user income to tax authorities. In Germany, transposed via the Platform Tax Transparency Act (PStTG) of 20 December 2022, effective since 1 January 2023. Reporting thresholds: goods sales only reportable if > 30 sales/year OR > €2,000 sales turnover/year. For services and rentals, there is no de minimis — every turnover is reported. Reported items: name, address, tax ID, IBAN, sales sum, number of transactions — sent to the Federal Central Tax Office (BZSt), which forwards to residence tax offices. Penalty for platform non-reporting: up to €50,000 per record. For users: income must be declared on the tax return — the tax office already knows.

Key Facts

Item	Value
EU Legal Basis	Directive (EU) 2021/514 (DAC7)
Germany Implementation Act	Platform Tax Transparency Act (PStTG) of 20 December 2022
Effective Since	1 January 2023
First Report to BZSt	31 January 2024 (for reporting period 2023)
Germany's Competent Authority	Federal Central Tax Office (BZSt), Bonn
Recipient of Onward Transfer	User's residence tax office
Covered Platforms	Airbnb, eBay, Kleinanzeigen, Vinted, Etsy, Amazon Marketplace, Uber, Fiverr, Booking.com, Fotolia, TaskRabbit, Momox, Rebuy, etc.
De Minimis Goods Sales	≤ 30 sales/year AND ≤ €2,000 turnover [Section 6 PStTG]
De Minimis Services	None – reportable from €1
De Minimis Rentals	None – reportable from €1
Rentals Exception (Address-Level)	> 2,000 rentals/year per address = exempted (chain providers)
Reported Data per User	Name, address, tax ID, IBAN, sales turnover, transaction count, payments received
Platform Reporting Deadline	31 January of following year [Section 13 PStTG]
Platform Penalty for Non-Reporting	Up to €50,000 per record [Section 25 PStTG]
User's Declaration Obligation	Report on Annex SO (other income) / Annex V (rentals) / Annex G (trade)
Cross-Border Data Exchange	Yes – German authorities receive data from all EU Member States
Platform Retention Period	10 years [Section 12 PStTG]
User Consent Requirement	None – statutory reporting obligation without consent

Who Is Affected?

As user/provider on platforms:

Airbnb/Booking hosts — every turnover reportable, no de minimis for rentals

eBay/Kleinanzeigen sellers — reportable from 30 sales OR €2,000 turnover

Vinted/Momox sellers — same

Uber drivers — every service reportable

Fiverr/Etsy self-employed — every service/sale reportable

Airtasker/TaskRabbit workers — same

As platform operator:

All digital intermediary platforms operating in the EU

Also non-EU platforms with EU users (extraterritorial, if users in EU)

What Is Actually Reported?

For each reportable user, the BZSt receives annually (reporting deadline 31 January for previous year):

Personal data: first and last name, address, date of birth

Tax Identification Number (DE: 11-digit tax ID; for foreigners the corresponding TIN of residence state)

Bank details: IBAN (or other payment account)

Turnover data: total remuneration, number of transactions, in which quarters, in which currency

For rentals: property address, number of rental days, category (apartment, room, holiday house, etc.)

Fees: platform commissions (deductible as business expenses)

The BZSt forwards to the residence tax office. For foreign users, data is exchanged with the respective country.

What Users Must Do — Practice

Step 1 — Report all platform income on tax return.

Rental/leasing: Annex V (also for Airbnb room in own house)

Self-employed activity (Uber, Fiverr): Annex S or Annex G (trade)

Goods sales (eBay, Vinted, Kleinanzeigen):

- Private sale of used items: tax-free if no sales intention at purchase (private asset management)

- Regular sales of new goods or collections: commercial = Annex G + possibly VAT

Step 2 — Collect records. Download sales overviews from platform, document purchase/expense costs.

Step 3 — For private eBay sales: claim business expenses (postage, platform fees).

Step 4 — For rentals: Annex V with all income and costs (cleaning, maintenance, utilities, depreciation).

Step 5 — Check VAT. Small business rule (< €22,000 previous year turnover + projected < €50,000 current year) helps at lower turnover.

Common Mistakes

"eBay only reports from €2,000." False — the €2,000/30-sales threshold applies cumulatively with OR-connection. So: at ≥ 30 sales OR ≥ €2,000 turnover, reporting is triggered.

"As a private seller I'm tax-safe." Nuanced — with repeated, profit-oriented activity, it tips into commerciality (collector sales, import trade, etc.).

"Airbnb rental in my own house doesn't need to be reported." False — subletting a room is also subject to reporting. €520 tax-free allowance applies, but Annex V must be filed.

"The tax office only sees amounts." False — it sees name, address, IBAN, tax ID, turnover, transaction count. Discrepancies with tax return trigger audits.

"Reporting period is the tax year." Yes — DAC7 reporting is always for the calendar year, regardless of the user's tax year.

"I can have my report data deleted." False — statutory 10-year retention obligation. GDPR right to erasure does not apply due to Art. 17(3)(b) GDPR.

"Small business rule exempts from DAC7." False — small business operators are VAT-exempt but income tax-liable and reportable.

Sources

Directive (EU) 2021/514 (DAC7) – EUR-Lex full text: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32021L0514

Platform Tax Transparency Act (PStTG): https://www.gesetze-im-internet.de/psttg/

Federal Central Tax Office (BZSt) – DAC7 / PStTG Portal: https://www.bzst.de/EN/Businesses/Intern_Exchange_of_Information/DAC7/dac7_node.html

Federal Ministry of Finance – FAQ on PStTG: https://www.bundesfinanzministerium.de/Content/EN/FAQ/psttg-faq.html

Section 22 EStG – Other income: https://www.gesetze-im-internet.de/englisch_estg/englisch_estg.html#p1275

Section 21 EStG – Rental and leasing: https://www.gesetze-im-internet.de/englisch_estg/englisch_estg.html#p1240

Change Log

2026-07-02: Initial publication (English EU wave). PStTG as German implementation. De minimis goods sales 30 sales OR €2,000 turnover. Services/rentals without de minimis. Reporting data to BZSt by 31 January of following year. Penalty €50,000/record. | change_type=initial_publication field="topic_lifecycle" new="published" reviewed_by="Andreas Warkentin"

Status

Date: 2026-07-02

Valid from: 2023-01-01 (PStTG entry into force)

Status: current

Source authority: A (EUR-Lex, PStTG, BZSt, BMF)

Licence: CC BY 4.0