Register as a non-European platform operator (DAC7)

Source: BUS Rheinland-Pfalz

As a non-European operator of a digital platform, you are obliged to register with the Federal Central Tax Office (BZSt) or with a competent authority in another EU member state. After registering with the BZSt, you will be assigned a registration number.

As soon as you have received the registration number, you must notify the BZSt of any changes. This applies, for example, if your name, address or Internet address changes.

You must also state the registration number in your notification to the BZSt.

You can apply for registration online via the BZStOnline-Portal (BOP).

Application via the BZStOnline portal:

You must first register on 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 into your BOP account in future and apply for the exemption online.
Upload the required documents and submit the application online.

You are not exempt or qualified as a platform operator.
You are not resident for tax purposes in any other member state of the European Union (EU) in accordance with the legislation applicable there.
You do not have your registered office or management in any EU member state.
You are not registered in any EU member state under the applicable law.
You do not have a permanent establishment in any EU member state.
You operate a platform,
- through which providers subject to the notification requirement can, for example, rent out a mobile home, offer a delivery service or other so-called relevant activities, or
- through which providers subject to the notification obligation rent out a home or other immovable property if these are located in an EU member state.

Exact name of the reporting platform operator
address of the registered office
electronic addresses, including the internet addresses of the reporting platform operator
any tax identification number of the reporting platform operator or the reporting platform operator
Declaration with information on the identification of the reporting platform operator for VAT purposes
all EU Member States in which
- the providers subject to the reporting obligation reside, or
- the residence or other immovable property through which the supplier has received remuneration is located.

Register as a non-European platform operator (DAC7)

Process flow

Requirements

Which documents are required?

What are the fees?

What deadlines do I have to pay attention to?

Processing duration

Legal basis

Applications / forms

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