Online Marketplace Sellers Face New Tax Reporting Requirements Under EU Transparency Law

Selling personal items occasionally on platforms such as eBay, Vinted or local classifieds is generally considered a private activity, which does not require a business registration, VAT obligations or a formal refund policy.

Since 2023 the EU‑based Platform Tax Transparency Act (PStTG), derived from the DAC7 directive, obliges online marketplaces to transmit seller data to the German Federal Central Tax Office when transaction volumes exceed set thresholds. The reporting itself does not automatically generate a tax liability; taxes are due only if the total profit from private sales surpasses the €1,000 exemption or if valuable assets like jewellery or collectibles are sold at a gain within a year of purchase. Casual “decluttering” sales remain tax‑free for most individuals.

Sellers should monitor the frequency and volume of their listings. Regular, profit‑oriented reselling, large quantities of new goods or a professional storefront can be deemed commercial activity, triggering registration and tax obligations.