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. According to the new law, the operators of these platforms must automatically forward data on sales to the tax authorities. This includes information that enables the identification of the providers 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 towards ensuring the tax transparency and accountability of digital marketplaces. It also helps to ensure that individuals and businesses using these platforms pay their fair share of tax. This will help to create a level playing field for businesses operating in the digital economy and ensure that everyone pays their fair share of tax.

Does not apply to private sales

When it comes to paying tax 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 and tax may have to be paid.
Even if the sale is considered "private" and no third party intermediaries or brokers are involved, tax may have 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 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 sellers who sell goods frequently or in large quantities over a long period of time. XPider is able to compare data from different authorities, 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 to identify and prosecute tax evaders. The search engine is able to quickly establish links between different sources of information and enables 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.