The Platform Tax Transparency Act (PStTG).

The Platform Tax Transparency Act (PStTG) came into force in January 2023 and will have a significant impact on the digital marketplace. The law applies to all platforms and portals, such as Amazon, Airbnb, Ebay, Ebay Classifieds, Facebook Shop, Google Shopping, Avocadostore, Alibaba or Shopify, which are used for commercial and private sales. Under the new law, the operators of these platforms must automatically provide data on sales to the tax authorities. This includes information that enables the identification of sellers active on the platforms and the tax assessment of the transactions they carry out. Suppliers from Germany as well as from other EU member states are required to report.
The PStTG is an important step in ensuring the tax transparency and accountability of digital marketplaces. It also helps to ensure that individuals and companies using these platforms pay their fair share of taxes. This will help create a level playing field for businesses operating in the digital economy and ensure that everyone pays their fair share of taxes.

Does not apply to private sales

When it comes to paying taxes on private sales, the rules can be a little confusing. Generally speaking, if you’re selling items you use every day, like furniture or clothing, you don’t have to worry about taxes. This also applies to used cars sold online. However, if you are selling an item that is not used on a daily basis, such as precious metals or jewelry, you should be aware of the potential tax implications. In these cases, profits are usually made, so taxes may need to be paid.
Even if the sale is considered “private” and no third-party intermediaries or brokers are involved, taxes may need to be paid depending on the type of item sold and the amount of profit made.

XPider: Tax investigation on the net

Authorities’ own search engine The German Federal Central Tax Office has developed a powerful search engine called XPider to support investigations into tax evasion. With this tool, officials can quickly identify vendors who sell goods frequently or in large quantities over a long period of time. XPider is able to compare data from different agencies, making it easier for investigators to track down sellers even if they use a pseudonym.
Stiftung Warentest praises XPider’s effectiveness in helping the Federal Central Tax Office identify and prosecute tax evaders. The search engine is able to quickly make connections between different sources of information, allowing investigators to uncover evidence that would otherwise be difficult or impossible to find. By using this tool, the Federal Central Tax Office can ensure that everyone pays their fair share of taxes and justice is served.

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