Dear Cardmarket Users,
Starting on 01.01.2023, with the introduction of the “Platform Tax Transparency Act,” we now have the obligation to transmit the revenue of some Cardmarket users to the German Federal Central Tax Office. Users aren’t responsible for any action themselves. Cardmarket is solely responsible as the platform operator to report this information per the above regulation.
This means that we have to report the sales of all private and commercial sellers to the BZSt once a year - starting in January 2024 for the calendar year 2023 - if the limit of 29 sales or €2.000 in sales has been exceeded. If a user has less than 30 sales and less than €2.000 turnover, no transmission to the BZSt takes place.
In addition to the revenue and sales numbers, we are obligated to electronically transmit personal data such as name, residential address, date of birth, tax identification number, and place of birth, etc., see § 14 II, III PStTG.
If we do not have the data we are obligated to provide, we may contact users to request any missing information about them or their company.
There is no immediate obligation on the part of the users to pay additional taxes or fees based on the data Cardmarket provides. However, we cannot accurately predict the consequences for each individual user and therefore ask users to inquire independently at your tax office if any questions arise.
Also, this does not mean that private individuals with more than 30 sales or 2,000 € turnover are classified as a business.
As long as users are paying their taxes properly, this change will have no consequence for Cardmarket users.
It is impossible to judge the practical consequences of these changes at the current moment, so we ask for users to refrain from making inquiries to Cardmarket Support for the time being.
Your Cardmarket Team