Platform Tax Transparency Act (PStTG) to implement the EU DAC7 Directive
On 1 January 2023, the German Platform Tax Transparency Act (Plattformen-Steuertransparenzgesetz – PStTG) entered into force. Under the new legislation, which transposes the EU DAC 7 Directive into national law, marketplace operators are required to report extensive information on sales made by sellers registered after 1 January 2023 to EU tax authorities.
Details are available here and here.
The PStTG applies to all sellers with a head office or a tax residency within the EU.
The following information must be reported in your seller account in the Seller Portal:
- Tax identification number (TIN) of your head office within the EU
- Where applicable: Any other tax residencies within the EU
- For each of these, the address and tax identification number (TIN) is required.
Kaufland Global Marketplace is required by law to collect the tax identification number (TIN) and/or tax number as part of the mandatory reported data.
What is a tax identification number (TIN)? What applies in Germany?
A tax identification number (TIN) serves to identify the taxpayer. The taxpayer is registered with the tax office under this number.
In Germany, the following numbers constitute a tax identification number (TIN):
- the tax identification number received by natural persons
- the tax number issued to natural persons and legal entities by the appropriate local tax office
Only in Germany: Is the tax identification number (TIN) or tax number the same as the commercial register number?
No.
These are different numbers. The tax identification number is issued by the Federal Central Tax Office (Bundeszentralamt für Steuern – BZSt), the tax number is issued by the appropriate local tax office (Finanzamt) and the commercial register number by the appropriate registry court (Registergericht).
Only in Germany: Is the tax identification number (TIN) or tax number the same as the VAT ID number?
No.
The tax identification number (TIN) and the VAT identification number (VAT ID number) are different numbers.
What tax identification numbers apply in other EU countries?
The table below shows the names commonly used to designate tax identification numbers (TIN) in other EU member states.
| Country | Known as | TIN – Natural person | TIN – Entity |
| Austria | Tax Identification Number | 9 digits | 9 digits |
| Belgium | National Number Business Identification Number Belgian Company Number | 11 digits | 10 digits |
| Bulgaria | Unified Civil Number Personal Foreigner’s Number Unified Identification Code Unified Identification Code of BULSTAT | 10 digits | 9 digits |
| Croatia | Personal Identification Number | 11 digits | 11 digits |
| Republic of Cyprus | Tax Identification Code | 8 digits + 1 letter | 8 digits + 1 letter |
| Czech Republic | Personal Identification Number | 9 or 10 digits | “CZ” + 8 digits to 10 digits |
| Denmark | Central Person Registration Number CVR Number SE Number | 10 digits | 8 digits |
| Estonia | Personal Code Unique Registration Code | 11 digits | 8 digits |
| Finland | Social Security Number Business Identity Code | 6 digits + (+ or – or “A”) + 3 digits + 1 digit or letter | 7 digits + “-” + 1 digit |
| France | Tax Identification Number SIREN Business identification Number | 13 digits (first digit is always 0, 1, 2, or 3) | 9 digits |
| Germany | Identification Number Tax Number Tax Identification Number | 11 digits | 10 to 13 digits |
| Greece | Tax Identification Number | 9 digits | 9 digits |
| Hungary | Tax Identification Number Tax Number | 10 digits | 11 digits |
| Ireland | Personal Public Service Number Tax Reference Number CHY Number | 7 digits + 1 letter 7 digits + 2 letter | 7 digits + 1 letter 7 digits + 2 letter “CHY” + 1 to 5 digits |
| Italy | Fiscal Code Tax Identification Number | 6 letter + 2 digits + 1 letter + 2 digits + 1 letter + 3 digits + 1 letter | 11 digits |
| Latvia | Personal Identity Number Tax Identification Number | 11 digits | „9000“ + 7 digits „4000“ + 7 digits „5000“ + 7 digits |
| Lithuania | Tax Identification Number Tax Registration Number | 10 digits or 11 digits | 9 digits or 10 digits |
| Luxembourg | National Identification Number National Identifier | 13 digits | 11 digits |
| Malta | Identity Card Number Unique Taxpayer Reference Number | 7 digits + 1 letter 9 digits | 9 digits |
| Netherlands | Tax Identification Number | 9 digits | 9 digits |
| Poland | Polish Resident Identification Number Tax Identification Number | 10 to 11 digits | 10 digits |
| Portugal | Tax Identification Number | 9 digits | 9 digits |
| Romania | Tax Identification Number | 13 digits | 2 to 10 digits |
| Slovakia | Steueridentifikationsnummer Eindeutige persönliche Identifikationsnummer | 10-stellig | 10-stellig |
| Slovenia | SI Tax Number | 8 digits | 8 digits |
| Spain | National Identification Document Foreigner Identification Document Tax Identification Number | 8 digits + 1 letter „L“ + 7 digits + 1 letter „K“ + 7 digits + 1 letter „X“ + 7 digits + 1 letter „Y“ + 7 digits + 1 letter „Z“ + 7 digits + 1 letter „M“ + 7 digits + 1 letter | 1 letter + 8 digits 1 letter + 7 digits + 1 letter |
| Sweden | Social Security Number Co-ordination Number Organization Number | 10 digits | 10 digits |
Disclaimer
This information does not constitute or replace legal advice. Please inform yourself of your own responsibilities and, if necessary, obtain legal advice as to whether your offered products fall under the corresponding categories and requirements.