DAC7 introduced new reporting obligations for platforms acting as digital intermediaries, such as eBay. The rules require digital platform operators to collect and verify information about the identity and transactions of sellers that use their platforms. This information must be reported to the German tax authorities and sellers each year. eBay follows the German law requirements in order to fulfill its obligations under DAC7. DAC7 reports on all EU business and consumer sellers with 30 or more transactions OR more than 2,000 EUR in total payments per calendar year.
To learn more about DAC7, visit our Help page. You can also discover laws and regulations that may apply to you by visiting our Regulatory guide.
