Report information from registered providers on digital platforms (DAC7)

You can report the information via the Digital Inbox (DIP - new mass data interface of the BZSt).

Reporting via the DIP interface:

• You must first register in the BOP.
  • Note: If you already have an ELSTER certificate, you can also use this to log in to the BOP.
• To register in the BOP, please contact the Federal Central Tax Office (BZSt).
• The BZSt will then send you a BZSt number by post and the BZSt secret as an access code by e-mail.
• You can use this data to register in the BOP. You will receive an e-mail with a link to confirm your data. You will then receive an activation ID by e-mail and an activation code by post.
• Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in future.
• Use the "Application for activation of the mass data interfaces" form to activate the use of the DIP interface.
• Upload the required documents as an xml file via the DIP interface. The prescribed data set can be found in the Federal Tax Gazette.

They operate a digital platform through which providers can generate sales.

Information about yourself and the platform you operate:

• registered name
• your address
• Tax identification number
• Registration number, if you have received one
• all company names of the platform that you are reporting

Information on providers subject to the reporting obligation who are natural or legal persons:

• First name and surname
• address
• any tax identification number issued to the provider and the respective member state of the European Union (EU) that issued it
• Place of birth: If no tax identification number is available for natural persons
• if available: Identification number for VAT purposes
• if available: Identification number of the financial account,
  • unless the competent authority of the EU Member State does not use the financial account identifier. Applies to providers resident there or to immovable assets.
• if available: the name of the holder of the financial account, if different from the name of the provider, and any other information necessary to identify the person holding the account
• any EU Member State in which the provider is located or in which the immovable property, such as real estate, is located
• any fees, commissions or taxes that you have withheld or charged in each quarter of the reporting period
• the total remuneration paid or credited in each quarter of the reporting period
• the number of so-called relevant activities for which remuneration was paid or credited in each quarter of the reporting period; relevant activities include for example, the rental of mobile homes or the provision of a delivery service

For natural persons additionally:

• Date of birth

For legal entities additionally:

• Commercial register number
• if available: the existence of a permanent establishment in the EU through which relevant activities are carried out and the respective EU Member State in which this permanent establishment is located

You must submit additional information for each notifiable provider who carries out relevant activities, such as the rental of real estate, the rental of means of transport or the provision of personal services:

• Address of each real estate unit advertised
• the total remuneration paid or credited per advertised real estate unit in each quarter of the reporting period
• Number of relevant activities per real estate unit advertised
  • if available: the type of each real estate unit advertised
  • if available: the number of days on which each advertised real estate unit was transferred for use during the reporting period
  • if available: the land register number or equivalent information under the law of the EU Member State in which the property is located for each property unit advertised

The reporting obligation must be fulfilled once a year for the previous reporting period by January 31 of the following year in which the provider was identified as subject to the reporting obligation.

The incoming XML files are checked automatically.

• § Section 13 (1) of the Act on the Reporting Obligation and Automatic Exchange of Information of Reporting Platform Operators in Tax Matters (Platform Tax Transparency Act - PStTG)
• § Section 14 Act on the Reporting Obligation and the Automatic Exchange of Information of Reporting Platform Operators in Tax Matters (Platforms Tax Transparency Act - PStTG)
• § Section 15 (1) of the Act on the Reporting Obligation and Automatic Exchange of Information of Reporting Platform Operators in Tax Matters (Platforms Tax Transparency Act - PStTG)

No legal remedy is provided for.

There are no indications or special features.

23.10.2024