--- title: EU DAC7 (Directive 2021/514) – Platform Tax Reporting 2026 (Airbnb, eBay, Vinted) slug: eu-dac7-platform-tax-reporting-2021-514 topic: tax-law lang: en valid_from: 2023-01-01 valid_to: null last_reviewed: 2026-07-02 status: current authority_level: A license: CC-BY-4.0 url: https://nexvyra.de/en/fakten/eu-dac7-platform-tax-reporting-2021-514.md wikidata_subjects: [Q106996281] de_version: https://nexvyra.de/fakten/dac7-plattformmeldung-airbnb-ebay.html --- # 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" ## See Also - [German DAC7 version](https://nexvyra.de/fakten/dac7-plattformmeldung-airbnb-ebay.html) ## 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