Does the platform have to report your sales?
Check the German PStTG exemption thresholds for sales of goods.
Law last reviewed: 4 Oct 2026
This exemption applies only if you have fewer than 30 relevant sales of goods AND less than €2,000 remuneration on the same platform in the reporting period.
Within this PStTG exemption
You are below both statutory thresholds for this sale-of-goods exemption. This concerns platform reporting only, not whether you owe tax.
A platform report does not automatically mean the sale is taxable. Reporting and tax liability are separate questions.
How to read the 30-sale threshold
The statute does not say 'more than 30'. The exemption requires fewer than 30 cases, so the 30th relevant sale is already outside this specific exemption.
The €2,000 threshold
Even with fewer than 30 cases, this exemption only applies if total paid or credited remuneration is below €2,000. Both conditions must be met at the same time.