Etsy: giving your tax number – which number do you need?

If Etsy asks for your tax number, one of two legal duties of the platform operator is usually behind it. It is either the DAC7 report under the PStTG or the record-keeping under the VAT Act (§ 22f UStG). Three different numbers are involved. Which fields Etsy shows in your account, you see there.

Last updated: 29 October 2026

In short

Three numbers: tax number (tax office), VAT ID (Federal Central Tax Office, BZSt) and tax identification number (named in the PStTG).
Exempt: Sellers with fewer than 30 sales of goods and less than €2,000 in consideration in the reporting period (§ 4 (5) PStTG).
Not registered as a business: If you do not register as a business, the operator records other details plus your date of birth (§ 22f (2) UStG).

Three numbers, three purposes: which goes where?

Under the Platform Tax Transparency Act (PStTG, DAC7), the operator collects the tax identification number from every seller who is not exempt. It also collects the VAT ID, if there is one (§ 17, § 14 (2) PStTG). Under the VAT Act, it records the VAT ID and, as far as known, the tax number of the supplying business (§ 22f (1) UStG). With a valid VAT ID it is, as a rule, not liable for your tax (§ 25e (2) and (4) UStG). As the tax identifier for DAC7, the BZSt names the IdNr or the tax number.

Number	Who issues it	What the platform needs it for
Tax number (Steuernummer)	the tax office responsible under § 21 AO	Record under § 22f (1) no. 4 UStG, as far as known; according to the BZSt also a tax identifier for DAC7
VAT ID (USt-IdNr.)	the Federal Central Tax Office (§ 27a UStG)	Record under § 22f (1) no. 3 UStG; operator's freedom from liability under § 25e (2) UStG; DAC7 report, if there is one
Tax identification number (Steuer-ID)	the number issued to the seller, named in the PStTG	DAC7 collection and report under § 14 (2) no. 3 and § 17 PStTG

The difference between tax number and tax ID is explained in Tax number vs tax ID in Germany.

What this means for you: you may be asked for three different numbers, and each has its own purpose.

What does DAC7 require of me as a seller?

For every seller who is a natural person and not exempt, platform operators collect the information under § 14 (2) no. 1 to 5 PStTG (§ 17 (1) PStTG). This includes name, address and every tax identification number issued. The date of birth is added, and the VAT ID if there is one.

A seller is exempt if, in the reporting period, they sold goods on the same platform in fewer than 30 cases. They must also have received less than €2,000 in total consideration for it (§ 4 (5) PStTG). How the report works: DAC7 platform reporting for sellers.

What this means for you: give the platform your tax identification number, because DAC7 requires it from sellers.

Why do platforms also ask for VAT?

Anyone who supports the supply of a good through an interface is liable for the unpaid tax from that supply. As a rule they are not liable if the supplying business has a valid VAT ID at the time of supply. It must have been issued by the Federal Central Tax Office (§ 25e (1) and (2) UStG; exceptions in (2) sentence 2 and (4)).

That is why the operator records the VAT ID and, as far as known, the tax number for supplies with a link to Germany. Name, address and the sale data are added. The records are kept for ten years (§ 22f (1) and (4) UStG). More on the marketplace's role: Kaufland marketplace: VAT for sellers in Germany.

What this means for you: expect the platform to ask for your VAT ID because it can be liable for unpaid tax.

What if I do not have a tax number yet?

For VAT, a business is anyone who is continuously active to earn income, even without a profit motive (§ 2 (1) UStG). If you do not register on the platform as a business, the record covers name, address, sale data and your date of birth (§ 22f (2) UStG).

You apply for a tax number with the tax registration questionnaire: Tax number in Germany: applying online. If you already have one and cannot find it, Find your German tax number helps.

What this means for you: if you have no tax number yet, register your business with the tax office first.

How do I get a VAT ID?

The Federal Central Tax Office issues it to businesses on request. The application is made in writing and gives name, address and the tax number under which you are registered for VAT (§ 27a (1) UStG). So you need a tax number first. The path step by step: Apply for a German VAT ID. How to enter it on eBay: VAT ID on eBay.

What this means for you: apply in writing to the BZSt for your VAT ID.

Which mistakes come up most often?

Mixing up tax number and VAT ID. The law names them separately, and different offices issue them.
Assuming DAC7 only affects big sellers. The exemption only applies below 30 sales and below €2,000 in the reporting period.
Not registering as a business although you sell continuously. For VAT the activity decides, not the profit motive (§ 2 (1) UStG).
Wrong details in the form. Operators check the collected information for plausibility (§ 18 (1) PStTG).

What this means for you: keep the numbers apart and enter them correctly; apply early.

How VAT GPT helps

VAT GPT is the tax software for online sellers, freelancers and small businesses in Germany. It calculates and files in one place, in this order:

your OSS return
VAT
EÜR
trade tax
income tax

Once you have your tax number, this is how it continues:

Upload: You upload your invoices and receipts. The AI reads amounts, countries and tax rates.
Check: VAT GPT prepares the advance VAT return, monthly or quarterly, and the OSS return for all EU countries. You check and confirm.
Send: With VAT GPT Pro you send the advance return via ELSTER to the tax office and the OSS return to the BZSt.

Try VAT GPT

Frequently asked questions

Do I have to give my tax number on Etsy? The law obliges the operator to collect or record certain numbers (§ 17 PStTG, § 22f UStG). Which fields your account shows, you see in the form there.

Is the tax number the same as the tax ID? No. The tax ID (IdNr) is an eleven-digit, permanently valid number (BZSt). The tax number is issued by the tax office responsible under § 21 AO (§ 22f (1) no. 4 UStG). For DAC7, the BZSt names the IdNr or the tax number as the seller's tax identifier.

Do I need a VAT ID as a small business owner? The law names the VAT ID as a detail to be recorded (§ 22f (1) no. 3 UStG). How an operator treats sellers without a VAT ID is set out in its registration form.

How do I get a VAT ID? You apply in writing to the Federal Central Tax Office and give your tax number (§ 27a (1) UStG).

When am I exempt from the DAC7 report? With fewer than 30 sales of goods and less than €2,000 in consideration in the reporting period on the same platform (§ 4 (5) PStTG).

Does this apply only to Etsy? No, the duties apply to platform operators in general.