Getting ahead of the DAC7 EU tax directive

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What is DAC7?

The new EU directive DAC7, introduced in January 2023, requires all digital platform operators to report selected personal and transactional data of their users to the relevant tax authorities under certain circumstances.

eBay GmbH is the online service provider for all sellers who reside in the EU. Because eBay GmbH is a company registered in Germany, the DAC7 directive, of the Platform Tax Transparency Act (PStTG), applies to all eBay sellers who reside in the EU.

Will the DAC7 directive impact you?

We’re legally required to send your personal and transactional data to the relevant tax authority if you reside in the EU and meet either of the following criteria in a calendar year:

  • The payouts from your eBay sales equal or exceed €2,000 after deducting fees and commissions or taxes, such as postage amounts paid to eBay, VAT collected and remitted by eBay, VAT charged on fees, and amounts deducted by eBay for fees, coupons, cancelled or deleted orders, and returns.
  • You complete 30 or more transactions, i.e. sales on eBay. (Cancelled transactions are not included in the calculation.)

You can see a full and detailed list of the information we’re required to share with the tax authorities on our Help page.

What action will we take if you’re impacted?

If you meet either of the above criteria, we’ll be required to:

  • Collect data from sellers that needs to be reported (unless this information has already been provided to eBay), such as your Taxpayer Identification Number (TIN).
  • Validate a seller’s personal information.
  • Report seller information to the tax authorities and share a copy of the information with the seller.

If we report any of your data to the tax authorities for the relevant period, we will provide you with a copy of the information for your review.

Do you need to take any action?

You don’t need to take any action right now. We'll be in touch if you meet the DAC7 criteria and you need to provide your Taxpayer Identification Number (TIN).

Things to note

Our reports to the tax authorities are made annually in January for the previous year - the first reports will be filed in January 2024.

FAQ

You can find out more about the EU directive DAC7 and PStTG including the specific information that will be shared with the tax authorities on our Help page.

Under the new EU directive DAC7, and the German implementation PStTG, we’re legally obligated to provide certain personal and transactional data of our sellers to the relevant tax authority.

If you don't provide this information, we won't be able to process your payouts and you won't be able to sell on eBay. Don't worry, we'll send you reminders and help you through the process to make it as easy as possible for you.

You'll receive an email requesting your Taxpayer Identification Number (TIN). Please enter your TIN where prompted to do so.

You’ll need to reconfirm your information every 36 months or every time you make changes to your information.