Platform Tax Transparency Law (PStTG) 2026: What eBay, Etsy and Vinted Report to the German Tax Office

Since 1 January 2023, digital platforms such as eBay, Etsy, Vinted, Amazon, Airbnb and Uber have been required to report their sellers' data to Germany's Federal Central Tax Office (BZSt) every year. The legal basis is the Plattformen-Steuertransparenzgesetz (PStTG) — Germany's implementation of the EU's DAC7 directive. The first mass data exchanges between platforms and tax authorities are becoming visible in 2026 — and many sellers will receive letters from their Finanzamt this year.

Here's what gets reported, when it affects you and when you need to register a business.

What is the PStTG?

The Platform Tax Transparency Law requires platform operators to report active seller data to the BZSt once a year, by 31 January of the following year. Goal: uncover tax evasion through undeclared platform income. Germany's estimated annual tax loss in this area: over €300 million.

The report for the 2025 calendar year is due by the end of January 2026. The Finanzamt then receives the data, matched via the Steuer-ID, and compares it with your tax filings.

Which platforms are covered?

All platforms that broker:

• Sales of goods: eBay, Etsy, Vinted, Amazon Marketplace, Momox, Kleinanzeigen Marktplatz, Vestiaire Collective.
• Property rentals: Airbnb, Booking.com (private rentals).
• Vehicle and movable-asset rentals: SnappCar, Drivy.
• Personal services: Uber, Lieferando (for restaurants), Helpling, MyHammer.

The threshold: 30 sales or €2,000

A report is only triggered when at least one of these two thresholds is exceeded in the calendar year:

• more than 30 relevant transactions, or
• more than €2,000 in gross revenue.

If you're a hobby seller offloading old items on Vinted or Kleinanzeigen and stay below both thresholds, you're not reported.

But careful: on Vinted or Kleinanzeigen you can hit 30 transactions faster than you think. As soon as one threshold is crossed, the platform reports all the data — name, address, Steuer-ID, IBAN and quarterly revenue.

What exactly is reported?

The platform submits, per seller:

• Name, address, date of birth
• Steuer-ID (not Steuernummer)
• Bank details (IBAN)
• Number of transactions per quarter
• Gross revenue per quarter minus platform fees

The Finanzamt now sees how much you sold and where — and compares it with your EÜR or your income tax return.

When do you need to register a business?

PStTG is not new tax law — it's only a reporting obligation for platforms. Whether you actually owe tax is still decided by regular income tax and VAT law.

Genuine private sales are tax-free as long as there's no profit motive. Selling old furniture, used clothing or books below the original price is a loss — no tax.

But: as soon as you regularly buy goods to resell them (e.g. vintage clothing, used electronics, handmade items on Etsy), you're operating commercially and must register a Gewerbe (cost: €15–60), apply for a Steuernummer, check whether the Kleinunternehmer VAT exemption applies and declare income on Anlage G (for trade) or Anlage S (for freelancers) of your income tax return.

For more context on status and entry points, see Freelancer vs. Trader (Freiberufler vs. Gewerbetreibender) and Part-Time Self-Employed.

Got a letter from the Finanzamt — what now?

If in 2026 you receive a letter referencing "Mitteilung nach § 14 PStTG" or "Plattformeinkünfte" (platform income), here's what to do:

1. Don't ignore it. The Finanzamt has concrete data — staying silent is treated as concealment.
2. Check the amount. If gross revenue was under €410 per year and there was no profit motive (genuine private sales), a short written explanation usually suffices.
3. For commercial activity: register the business retroactively, prepare an EÜR and consider a voluntary disclosure (Selbstanzeige).

A voluntary disclosure filed before you receive an official notice usually prevents criminal tax proceedings — but the window closes as soon as the data lands with the Finanzamt.

Conclusion

The PStTG doesn't change tax law — it just makes platform income visible to the tax office. If you sell regularly on Etsy, eBay or Vinted and cross the 30-transactions or €2,000 thresholds, 2026 is the year to check whether you need to register a business.

With Norman, platform income is captured automatically via bank-feed integration, sorted by quarter and turned into a clean EÜR — no spreadsheet chaos. The self-employed tax filing is generated directly from your bookkeeping data.