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Submit a request for information on the existence of a platform or relevant activities (DAC7)

Service Description

As an operator of digital platforms, you are obliged to transmit tax-relevant data of your registered providers to the Federal Central Tax Office (BZSt).

Relevant activities on a platform are

  • Letting of immovable property, for example office space, parking spaces
  • Provision of personal services such as transportation, delivery services, tutoring
  • Sale of goods, used or new
  • Rental of means of transport of all kinds

The obligation to register applies to digital platforms through which goods or services are offered.

If you operate a website and are not sure whether it is a platform or whether relevant activities are involved, you can apply to the BZSt for information.

Process flow

You can apply for information online via the BZSt online portal (BOP) or by post.

Application via the BZSt online portal:

  • You must first register on the BOP.
    • Note: If you already have an ELSTER certificate, you can also use this to log in to the BOP.
  • To register in the BOP, please contact the Federal Central Tax Office (BZSt).
  • The BZSt will then send you a BZSt number by post and the BZSt secret as an access code by e-mail.
  • You can use this data to register in the BOP. You will receive an e-mail with a link to confirm your data. You will then receive an activation ID by e-mail and an activation code by post.
  • Activate your BOP account with the data. You will then receive a BOP certificate. You can use this certificate to log into your BOP account in future and apply for information online.
  • Upload the required documents and submit the application online.

Application by post:

  • Send the application with the required documents by post to the BZSt.
  • The BZSt will check your application and send you a notification.

Requirements

There is a special interest in the information.

Which documents are required?

  • the exact name of the applicant
  • a comprehensive and self-contained description of the facts of the case
  • a statement of your particular interest
  • a detailed explanation of your own legal position
  • the formulation of specific legal questions
  • a statement as to whether and, if so, in which other EU Member States you have applied for corresponding information under the legislation applicable there and, if so, the content of the information provided
  • an assurance that you have provided all the information required for the information and for the assessment and that this information is truthful

What are the fees?

Fee: 5000,00 EUR
Payment in advance: no
The Federal Central Tax Office (BZSt) will inform you of the fee before you receive the information. You must pay the fee within one month of being notified. The BZSt may waive the fee in whole or in part. This applies in particular if you withdraw the application.

What deadlines do I have to pay attention to?

There is no deadline.

Processing duration

Processing Time: 6 - 9 Months
The Federal Central Tax Office (BZSt) should decide on the application within 6 months. The BZSt will inform you with appropriate reasons if a decision cannot be made on your application within this period.

Legal basis

Applications / forms

  • Objection

What else should I know?

There are no indications or special features.

Further Information

Author

Forwarding service: Deep link to the source portal

Federal Central Tax Office (BZSt)

The text was automatically translated based on the German content.

Technically approved by

Federal Ministry of Finance (BMF)

Professionally released on

05.08.2024

Source: Zuständigkeitsfinder Thüringen (Linie6Plus)

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