Build German DAC7 Platform-Operator Report (PStTG — DIP-XML)

Q: What does the Build German DAC7 Platform-Operator Report (PStTG — DIP-XML) skill do?

Wandeln Sie Verkäufer- und Transaktionsdaten einer digitalen Plattform in die DAC7-Plattformbetreibermeldung (Plattformen-Steuertransparenzgesetz, PStTG) als DIP-XML für das Bundeszentralamt für Steuern (BZSt) um — Plattformbetreiber und meldepflichtige Verkäufer mit TIN/USt-IdNr. und IBAN, relevante Tätigkeiten (Waren, Dienstleistungen, Vermietung, Verkehrsmittel), quartalsweise Vergütung, DocTypeIndic/DocRefId, Due Diligence, Frist 31. Januar, mit Beispiel (Signatur-Update ab 1.1.2026)

Q: How do I run the Build German DAC7 Platform-Operator Report (PStTG — DIP-XML) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Q: Which region does the Build German DAC7 Platform-Operator Report (PStTG — DIP-XML) skill cover?

Germany. It targets the local tax authority / e-invoicing format described on this page.

Skill: Convert digital-platform seller data into a DAC7 report

Region: Germany (Deutschland) Category: Tax — Information reporting Does: Takes a digital platform's seller and transaction data and assembles the DAC7 platform-operator report (Plattformen-Steuertransparenzgesetz, PStTG) as the DIP-XML for electronic filing to the Bundeszentralamt für Steuern (BZSt) via the BZStOnline-Portal / DIP interface. Spec: BZSt — DPI/DAC7 DIP-XML (OECD DPI XML schema; signature/transmission update from 1.1.2026)

DAC7 (in German law the PStTG) requires digital platform operators to report identifying and income data of "reportable sellers" for the sale of goods, personal services, rental of immovable property, and vehicle rental. It is filed annually (by 31 January following the reporting year) to the BZSt, which exchanges it with other member states. Element names below follow the OECD DPI / DIP form, not a verbatim XSD.

When this applies

A reporting platform operator (Plattformbetreiber) under the PStTG must report reportable sellers for the calendar year; the 2025 report is due by 31 January 2026.
Covers the four relevant activities: sale of goods, personal services, immovable-property rental, transport-means rental; excluded/governmental sellers and sub-threshold goods sellers (under 30 sales / EUR 2,000) are out of scope.
Nil reports and corrected/void reports use the same DIP message with the appropriate message-type and DocType codes.

Structure (FORM → XML)

MessageSpec        SendingEntityIN, message type (DPI), reporting period, timestamp
PlatformOperator   name, address, TIN (Steuernummer/USt-IdNr.), platform name(s)
ReportableSeller (per seller)
   Identity         name, address, TIN + issuing country, VAT-ID, DOB (individuals)
   FinancialIdentifier  IBAN / account identifier
   DocSpec          DocTypeIndic (new / corrected / void), DocRefId
   RelevantActivities (per quarter)
      activity type (goods / services / property / transport)
      Consideration (amount + currency)  per quarter
      NumberOfActivities, Fees/Taxes/Commissions withheld
   PropertyListing   address, land-registration, days rented (immovable property)

Data rules

Each seller carries a TIN with issuing country; for German sellers use the Steuernummer/Steuer-ID and the USt-IdNr. where held; report the financial account identifier (IBAN).
Consideration is reported per quarter in the currency paid, with number of activities and any fees/commissions/taxes withheld; amounts to two decimals in the stated currency (do not silently convert).
Set DocTypeIndic / DocRefId correctly to distinguish new, corrected, and void records; corrections reference the original DocRefId.
The operator must have completed due-diligence/seller verification (TIN, residence, VAT-ID validation) before reporting; reconcile reported totals with the platform's payout ledger.
Note the 1.1.2026 update to signing/transmission requirements for the DIP interface; confirm the current DIP-XML version and authentication before filing.

Worked example (outline)

MessageSpec: DPI, period 2025, SendingEntityIN DE-platform
PlatformOperator: Beispiel Platform GmbH, USt-IdNr. DE123456789
ReportableSeller (individual):
   TIN DE 12345678901 (Steuer-ID), IBAN DE89 3704 0044 0532 0130 00
   Activity: services
   Q1 consideration 4,200.00 EUR, 35 activities, fees 420.00 EUR
   Q2 consideration 3,800.00 EUR, 31 activities, fees 380.00 EUR
   DocTypeIndic: new (OECD1), DocRefId DE2025-000123

Emitted as DIP-XML and transmitted to the BZSt by 31 January 2026; seller totals reconcile with the platform's payout ledger.

Validation checklist

Correct reporting period and message type (DPI); SendingEntityIN set
Platform operator identified by TIN/USt-IdNr.; platform name(s) listed
Each seller has TIN + issuing country, address, IBAN; DOB for individuals
Activities and per-quarter consideration (amount/currency), counts, and fees reported
DocTypeIndic/DocRefId correct for new/corrected/void; corrections reference originals
Due-diligence completed; amounts to two decimals; totals reconcile to payout ledger
Current DIP-XML version / 1.1.2026 signing requirements met; filed by 31 January

Last updated: 2026-06-04 — confirm the current schema/version, identifiers, rounding, and deadline against current authority (bzst.de / bmf.bund.de) guidance before use.