Steuerliche Angaben (PStTG/DAC7)

Since 2023, the Platforms Tax Transparency Act (PStTG) has been in effect in Germany. It implements the EU Directive DAC7 and applies to all online marketplaces where private individuals and dealers sell. eGun must report to the Federal Central Tax Office once a year the sellers who have reached one of the two thresholds.

That is not a new tax. By reporting, you do not incur any additional tax payment – the tax administration only uses the data for comparison. We use your information exclusively for this legal reporting.

Who is affected by the report?

Reported is anyone who has made at least 30 sales or earned at least 2,000 euros in compensation in a calendar year. It is sufficient if one of the two thresholds is reached – so a single sale over 2,000 euros is already sufficient.

Compensation means: Selling price plus the shipping costs paid by the buyer, minus our fees. You can see your own values per quarter in the seller statistics under "Your values according to the PStTG".

The obligation applies equally to private and commercial sellers. For commercial accounts, we collect the information in advance; they are also reported only for calendar years in which the account reaches the thresholds.

Where you enter your information

Under Tax Information. The form only asks for what is really necessary for your legal form: a private individual enters a single number, while dealers first select their legal form. We take your date of birth and address from your account.

Private sellers: How to find your tax identification number

Every person registered in Germany has a personal tax identification number (shortly IdNr or Steuer-ID). It consists of 11 digits, for example 12 345 678 901, and remains the same for life. It is not to be confused with the tax number of your tax office.

You can find the number

• on your income tax notice (top left),
• on your pay slip or salary statement,
• in the letter from the Federal Central Tax Office, with which the number was assigned.

If you can't find the number anymore, you can request it free of charge from the Federal Central Tax Office: www.bzst.de → "Tax Identification Number" → "Notification of IdNr". The notification will be sent to your registration address by post.

If you don't live in Germany, please provide the tax number or tax ID number issued by your country of residence – in Austria, for example, the 9-digit tax number (tax account number).

Commercial sellers

Sole proprietorships and registered merchants (e. K.) provide their personal 11-digit tax identification number - according to the interpretation of the Federal Central Tax Office, they are natural persons.

Companies (e.g., GbR, GmbH, AG) provide their 13-digit federal standard tax number, the so-called ELSTER tax number, as well as their commercial register number with the registry court. If you only know the tax number in your tax office's format (e.g., 133/8150/8159), you can enter it along with your federal state – we will convert it automatically.

Was ist eine Wirtschafts-Identifikationsnummer (W-IdNr)? Wenn Ihnen eine Wirtschafts-Identifikationsnummer (W-IdNr) erteilt wurde, geben Sie diese bitte an. Sie besteht aus Ihrer Umsatzsteuer-Identifikationsnummer und einem fünfstelligen Zusatz, z. B. DE123456789-00001. Wer am 30. November 2024 eine Umsatzsteuer-Identifikationsnummer hatte, erhält automatisch die W-IdNr durch öffentliche Bekanntgabe im Bundessteuerblatt – ein separates Schreiben dazu gibt es nicht. Sie können die Nummer also direkt aus Ihrer USt-IdNr ableiten.

A VAT identification number alone or the business registration are not sufficient under the law, however.

What happens if the information is missing?

We request the information via email and remind you three times. If it is still not provided afterwards, § 23 PStTG obligates us to block your selling function – at the earliest 60 days after the first request: You can then no longer post new offers, re-post anything, or change the duration; we will end your ongoing offers without bids, auctions with bids will run to completion as usual, and will be processed normally. The block also applies to further accounts of the same person. Buying, Bidding, and all other functions remain unaffected, and the block ends the moment your information is provided.

Frequently Asked Questions

I sell only privately from my collection – does that apply to me? Yes, as soon as one of the two thresholds is reached. The notification does not indicate whether your sales are taxable; that is solely decided by your tax office.

Why is eGun asking for my tax number – is it legitimate? The collection is a legal obligation of the platform (§§ 4–12 PStTG); we have no leeway in this. Please always enter the number directly under "Tax Information" and never as a response to an email.

I do not have a tax identification number. This almost exclusively affects providers without a German residence. In the form, there is a separate explanation for this; instead of the number, we then need your place of birth.

I have multiple eGun accounts. The thresholds apply per person, not per account – accounts of the same person are combined for the report.