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Report information on registered providers on digital platforms (DAC7)

As operators of digital platforms, you are required to disclose information to the Federal Central Tax Office (BZSt) regarding transactions conducted by your registered providers. Specifically, this refers to the compensation these providers earn through the use of the platform.

On digital platforms, providers can, for example, rent out vacation homes, offer delivery services, or sell goods.

The information subject to reporting includes, among other things, the provider’s name, address, and tax identification number.

In addition, as an operator, you must report to the BZSt the compensation earned and activities carried out by each provider. You must include this information in your quarterly report.

Fees, commissions, or taxes that you withhold or charge must be reported separately, also on a quarterly basis.

You are required to verify the accuracy of the information collected. If any information is incorrect, you must request that the provider correct it and provide supporting documentation.

Providers are required to report if they

  • performed a relevant activity during the reporting period or
  • received compensation for a service already rendered.

Providers subject to the reporting requirement include both individuals and companies

  • who are resident in Germany or have performed relevant activities relating to immovable property in Germany, as well as those
  • who are established in another EU member state or have performed relevant activities relating to real estate in another EU member state.
  • Furthermore, the reporting requirements apply not only to European platform operators but also, under certain conditions, to operators of platforms from third countries.

The reporting of data on the providers on your platform is carried out as a fully automated data exchange via a bulk data interface. You can apply online via the BZStOnline portal to be granted access to the bulk data interface.

  • Digital Platform Reports (DAC7) – Receipt
  • Platform operators are required to collect information about sellers on the platform and the payments generated through the platform, and to report this information to the Federal Central Tax Office (BZSt)
  • Cost: free of charge
  • The report must be submitted by January 31 of the year following the year in which the seller subject to reporting requirements was identified
  • Reporting is done via a digital interface
  • Applications to activate the digital interface (DIP) can be submitted online via the BZStOnlinePortal (BOP)
  • Responsible authority: Federal Central Tax Office (BZSt)

Information about yourself and the platform you operate:

  • Registered name
  • Address
  • Tax ID number
  • Registration number, if you have received one
  • All business names of the platform you are reporting

Information about providers subject to reporting requirements who are natural persons or legal entities:

  • First and last names
  • Address
  • Any tax identification number issued to the provider and the respective European Union (EU) member state that issued it.
  • Place of birth: If a natural person does not have a tax identification number
  • if available: identification number for value-added tax purposes
  • if available: financial account identifier,
    • unless the competent authority of the relevant EU Member State does not use the financial account identifier. Applies to providers resident there or to real property.
  • If available: the name of the financial account holder, if different from the name of the provider, as well as any other information useful for identifying the account holder
  • each EU Member State in which the provider is resident or in which the immovable property, such as real estate, is located
  • any fees, commissions, or taxes that you withheld or charged in each quarter of the reporting period
  • the total compensation 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 recreational vehicles or the provision of a delivery service

For individuals, additionally:

  • Date of birth

For legal entities, additionally:

  • Commercial register number
  • if applicable: 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

For each provider subject to reporting requirements who carries out relevant activities—such as the rental of real estate, the rental of vehicles, or the provision of personal services—you must submit the following additional information:

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

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

Fee: free of charge
Registration is free.

You can submit the information via the Digital Inbox (DIP—the BZSt’s new bulk data interface).

Submission via the DIP interface:

  • You must first register with the BOP.
    • Note: If you already have an ELSTER certificate, you can also use it to log in to the BOP.
  • To register with the BOP, contact the Federal Central Tax Office (BZSt).
  • The BZSt will then send you a BZSt number by mail and the BZSt secret (your access code) by email.
  • You can use this information to register with the BOP. You will receive a link via email to confirm your information. You will then receive an activation ID via email and an activation code by mail.
  • Activate your BOP account using this information. You will then receive a BOP certificate. You can use this certificate to log in to your BOP account in the future.
  • Use the form “Application for Activation of the Mass Data Interfaces” to activate access to the DIP interface.
  • Upload the required documents as an XML file via the DIP interface. Refer to the Federal Tax Bulletin for the required data set.

The XML files received are checked automatically.

The reporting requirement must be fulfilled once a year for the preceding reporting period by January 31 of the following year in which the provider has been identified as subject to the reporting requirement.

No appeal is provided for.

There are no notes or special considerations.

Redirect Service: Deep Link to the Original Portal

Federal Central Tax Office (BZSt)

The text was automatically translated based on the German content.

Source: Serviceportal Saarland