Note: legal review pending
This article explains the legal and tax situation to the best of our knowledge with sources — it is not legal or tax advice. For binding guidance, please consult a lawyer or tax advisor.
In short
You generally fall under DAC7 reporting if, per calendar year and platform, you carry out more than 30 transactions (relevant activities) OR receive more than €2,000 in remuneration. Either condition being met is enough. The German Platform Tax Transparency Act (PStTG) and BZSt guidance are authoritative.
Likely not reportable
Both thresholds are below (at most 30 transactions AND under €2,000). Note: not tax advice — see the sources in the article.
Legal note
This page is editorially reviewed and is not legal or tax advice. Binding information comes from your tax advisor or the competent tax office. The PStTG and the German Federal Central Tax Office (BZSt) are authoritative.
What is the DAC7 threshold?
The EU directive DAC7 is implemented in Germany via the Platform Tax Transparency Act (PStTG). The de-minimis rule uses an OR logic: those with 30 or fewer transactions AND at most €2,000 per year and platform are typically not reported. Once either limit is exceeded, reporting applies.
- More than 30 relevant transactions per year and platform, OR
- more than €2,000 in remuneration per year and platform.
- A single met condition triggers the platform's reporting duty.
What counts as a transaction and remuneration?
A transaction is generally any relevant, paid activity settled via the platform. Remuneration covers amounts credited or paid to you within the calendar year. Precise allocation can be complex in individual cases, for example with cancellations, refunds or multiple platforms.
Assessed per platform
The thresholds apply per platform. If you work across several platforms, you may be reportable on one and not on another.
What does being reported mean for me?
A DAC7 report is neither a tax assessment nor an additional tax. It informs the tax authority about your platform income. That income is taxable anyway; the report only increases transparency. What matters is that your own tax return is consistent with the reported data.
How does Collavo support DAC7?
Collavo captures the data needed for DAC7 and provides DAC7-ready records as PDF or CSV. Important context: Collavo prepares the records but does not automatically file with the authority. The actual report and your tax return remain your or the platform operator's process.
DAC7-ready, not automatic filing
Collavo exports records but does not perform automatic tax filing to the authority.
Frequently asked
- Does the threshold apply per platform or in total?
- The de-minimis threshold is assessed per platform. Across several platforms results can differ. This is not a substitute for tax advice.
- Will being reported mean I pay more tax?
- No, a DAC7 report is not an additional tax. Your platform income is taxable anyway; the report only increases transparency toward the tax office.
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