Online Sales Tax Germany 2026: eBay, Vinted, Etsy & DAC7

You sold old stuff on eBay Kleinanzeigen or cleared your wardrobe on Vinted — and suddenly there’s a Finanzamt letter in your mailbox. The reason: DAC7. Since 2023, online platforms automatically report your sales. This guide explains when it doesn’t matter, when it gets serious, and how to respond correctly.

In short: DAC7 (since 2023) requires eBay Kleinanzeigen, Vinted, Etsy, Airbnb, and co. to report sales from 30 transactions OR €2,000 annual revenue to the Finanzamt. Three classifications: (1) private-at-loss (tax-free, even with 100+ sales), (2) speculation gain (taxable if gain > €1,000/year), (3) Gewerbe (registration required for systematic trading).

DAC7: what’s reported?

Since 2023, all EU platforms where you offer goods or services must report to tax authorities if you:

• More than 30 sales per year, OR
• Over €2,000 annual revenue

Reported data:

• Personal data (name, address, Steuer-ID)
• Total revenue
• Number of transactions
• Payment information

Which platforms report?

• eBay Kleinanzeigen (seller reporting since 2023)
• Vinted
• Etsy
• Airbnb (for hosts)
• Facebook Marketplace (partially)
• Booking.com, Uber Eats, Lieferando for service providers

What’s NOT reported

• Pure eBay auctions under 30 transactions/year and under €2,000
• Private sales in local newspaper classifieds
• Single sales below the thresholds

The three categories: where do you stand?

Category 1: Private-at-loss (tax-free)

Typical cases:

• Household clear-out after moving
• Decluttering basement/attic
• Closet cleanup
• Selling old children’s toys, books, hobby materials

Hallmarks:

• Items you used yourself
• Sale below original purchase price
• No systematic profit intent

Tax-wise: completely tax-free, even with 100+ sales and several thousand euros revenue.

Category 2: Speculation (§23 EStG)

Hallmarks:

• Buy and sell within 1 year
• Gain (sale higher than purchase)
• Total gain over €1,000 per year (threshold, not allowance)

Examples:

• Collector items sold under 1 year
• Limited sneakers bought and flipped within a year
• Artworks turned around within a year

Tax-wise: gain over €1,000/year → fully taxable at personal marginal rate (up to 45%). Below €1,000 → tax-free (but €1,001 triggers the full amount).

With holding period over 1 year: completely tax-free, regardless of gain.

Category 3: Gewerbe (§15 EStG)

Hallmarks:

• Systematic buying and selling with profit intent
• Regularity (not one-off declutter)
• Planned procurement (wholesale, imports, selected limited items)
• Own manufacturing for sale (Etsy shop with handmade)

Examples:

• Sneaker reseller with regular drops
• Etsy shop with self-made jewellery, clothes
• eBay power-seller with import goods
• Amazon merchant

Tax-wise:

• Trade registration required
• Fragebogen zur steuerlichen Erfassung
• Income tax on profit
• VAT (or Kleinunternehmer up to €25k)
• Trade tax from €24,500 profit

How to respond to a DAC7 Finanzamt letter

The Finanzamt sends a letter when your reported data looks check-worthy.

Immediately (within 1-2 days)

1. Check date of the letter
2. Response deadline (typically 4 weeks)
3. Download all platform data (sales list, CSV export)

Classification

Decide honestly: private, speculation, or Gewerbe?

Drafting the response

Category 1 (private-at-loss):

Dear Sir or Madam,

In response to your DAC7 inquiry:

The reported sales arose from a household clear-out after my move on [date] / regular decluttering. These are used items from my private household, sold below the original purchase price. No commercial activity or taxable private disposal under §23 EStG has occurred.

Enclosed as evidence: - Sales overview ([n] transactions, total €[X]) - Registration certificate old/new address (if moved) OR brief explanation of sales

Best regards …

Category 2 (speculation over €1,000):

• Report gain on Anlage SO (other income)
• Commit to monitoring future sales

Category 3 (Gewerbe):

• File trade registration retroactively (honest start date)
• Submit Fragebogen zur steuerlichen Erfassung
• Tax return for affected year with Anlage G + EÜR

Never

• Stay silent. The Finanzamt has the data; the inquiry isn’t optional.
• Lie or distort. Criminal risk for systematic deception.
• Force everything into a category that doesn’t fit.

Worked examples

Scenario 1: eBay household clear-out

• 120 sales after move, total €3,200
• All private stuff sold below purchase price
• Result: €0 tax. Finanzamt letter answered with household clear-out reasoning.

Scenario 2: Sneaker reseller

• 45 sales, annual revenue €12,000, gain €2,800
• Systematic reselling → Gewerbe
• Trade registration + Fragebogen + Anlage G
• Kleinunternehmer possible (under €25k) → no VAT
• Trade tax: €0 (below €24,500 profit threshold)
• Income tax on €2,800: ~€840 at 30% marginal rate

Scenario 3: Etsy jewellery

• Handmade jewellery, 80 sales, annual revenue €6,500, gain €2,200
• Manufacturing + selling = Gewerbe
• Same steps as scenario 2

Self-disclosure for past years

If you’ve systematically failed to report for multiple years:

• Self-disclosure (Selbstanzeige, §371 AO) is the only way to avoid criminal exposure
• Before Finanzamt investigation — after the letter it may be too late
• Always with a Steuerberater or specialist tax lawyer
• Costs: €500-€2,000 fee, but often saves five-figure penalties

Self-disclosure is strictly formal: all years and all income must be fully disclosed.

Prevention: if you sell regularly online

Private-at-loss clean documentation

• Screenshot or PDF list of your sales
• Photos of content for larger sales (furniture, collections)
• Purchase evidence (if available)

Speculation for occasional buy/sell

• Note purchase and sale dates
• Annual gain check: over €1,000?
• Report on Anlage SO if over the threshold

Gewerbe set up cleanly

• Trade registration
• Accounting software
• Optimise Kleinunternehmer status
• With a growing business: consult a Steuerberater

Related topics

• What to do when you get a Finanzamt letter — general letter responses
• New freelancer registration — if you’re moving to Gewerbe
• Influencer & content creator — for social-media monetisation

Common mistakes

1. Ignoring the DAC7 letter. The Finanzamt has the data; there’s no escape.
2. Household clear-out wrongly classified as Gewerbe. 100 sales of old stuff = not a Gewerbe.
3. Sneaker reselling passed off as “private”. Systematic + profit = Gewerbe, period.
4. Speculation gains over €1,000 not reported. Anlage SO is mandatory.
5. Self-disclosure attempted alone. Without a specialist lawyer, rarely watertight.
6. Receipts deleted. Document at least the overall list and 10-20 representative items.

How Restio helps

Online selling has become an everyday topic where tax obligations suddenly appear. Restio helps you classify:

• Classification check — enter your sales; Restio tells you private, speculation, or Gewerbe.
• Letter-response assistant — ready-to-send Finanzamt templates per category.
• Gewerbe transition guide — if you’re now Gewerbe-obliged, Restio walks you through registration and Fragebogen.
• Annual tracker — Restio watches your annual totals and alerts before you cross thresholds.
• Instant answers — “Am I already Gewerbe with 40 sales?”, “Didn’t report in 2023 — Selbstanzeige?”, “Is Vinted DAC7-relevant?” — in English or German.

DAC7 turns every online sale into a documented transaction. Those who respond honestly and in a structured way face no back-tax in 90% of cases. Those who ignore or distort, face trouble.