Dear Conrad Marketplace Business Partner,

On January 1st, 2023 the new Directive on Administrative Cooperation (DAC7) came into force - with this information we would like to offer you legal background knowledge and show you your specific need for action.

 

Legal Background

As a digital platform operator, we are obliged, under certain conditions, to collect the information about sellers required by law under the DAC7 and to report it to the Federal Central Tax Office (BZSt). The law is intended to give tax authorities better access to information in order to gain knowledge of the economic activities of sellers on digital platforms.

 

How does this affect the business relationship between Conrad Marketplace and the seller?

Nothing changes in the business relationship between you as a seller and us as a marketplace operator. According to the DAC7, we as platform operators must collect various information about the sellers and report it to the BZSt.

Some of this required information is already available to us through your registration on Conrad Marketplace. The DAC7 requires further information, which you as the seller must provide in your Mirakl account. You are responsible for the accuracy and completeness of your stored data. The information you fill out will be included in the report to the BZSt. As the platform operator, we will manage the reporting itself.

 

What information must a seller provide to meet legal requirements?

The DAC7 (in Germany implemented as PStTG) differentiates between natural persons and legal entities. Depending on the classification, different information must be provided (see §14 Abs. 2, 3 PStTG). If you are unsure about your classification and the resulting reportable information, please contact your tax advisor.

 

Need for Action on Partner’s Side 

 

What to do now?

In your Mirakl account (Settings >Store > Billing Information) in the “Billing Information” tab, new fields have been provided that you must fill out. These fields can be found in the Default Billing Information and Specific Billing Information.

In the default billing information, click Edit, check the data already provided and fill in the fields that are not filled in.

 

 

In the Specific Billing Information you may provide additional reportable information (see § 14 Abs. 2, 3 PStTG), such as 

• Tax Identification Number
• Residences
• Permanent Establishments (only for legal entities)

 

Please note that no separate field is provided for the information of residences and permanent establishments. You can provide this information by entering the address of your residences or your permanent establishments in the address fields.

We derive information about your reportable residences and permanent establishments from all the address information you provide in the default and specific billing information.

 

By saving the data in the Billing Information, you confirm that you have provided all relevant information correctly and completely. We prepare the report to the BZSt based on your information.

 

By when do you have to comply with this instruction?

Please complete your details by November 24th, 2023 at the latest.

We might send another reminder after analyzing the results, but ultimately we will have to block providers who do not provide complete information in time.

 

For natural persons/sole traders, there will be an adjustment by the end of the year that will allow specific data such as birthday and place of birth to be provided - we will provide further information about this separately.

 

When does the platform operator report the data to BZSt?

The first report to the BZSt will take place in January 2024 retrospectively for 2023. We will inform you afterwards about the reported data.

 

Thank you for your support in implementing these legal regulations.

 

Best regards

Your Conrad Marketplace Team