GermanyBundeszentralamt für Steuern
BZSt cuts DAC7 file size to 50 MB and splits upload into live and test
Version 1.3 of the DPI filing notes: 50 MB limit, separate test upload, must-use correction path, mandatory TINs and entity-seller rules for the 2026 reports due 1 February 2027.
By Taxxa AI OyPublished 28 October 2026
The Bundeszentralamt für Steuern has replaced version 1.2Bzst (Stand 15 December 2025) of its DAC7/DPI Hinweise zur Datenübermittlung und zum Meldeinhalt with version 1.3
Bzst (Stand 28 October 2026). Reports for a calendar-year period can be filed only after the period ends, from 1 January of the following year
Bzst, and are due by 31 January of the next year
Bzst; where that day is a weekend or holiday the period runs to the next working day
Bzst, and late filing can draw a fine. For 2026 the regular 31 January 2027 is a Sunday
Bzst, so reports are due by the end of 1 February 2027
Bzst (Monday).
For timely feedback the guide now recommends at most 50 MB per fileBzst, down from 150 MB
Bzst. The upload still takes only the dpi-XML validated against the DPI-xsd without the dip-header, but now runs in two environments
Bzst: production takes only schema-valid real data under the Kommunikationshandbuch
Bzst, and test data may go only through the standalone test environment
Bzst. Previously the upload had no test facility and test transmission was barred
Bzst
Bzst.
ReportingPeriod uses JJJJ-MM-TT for the period end, for example 2026-12-31, and DocRefId and MessageRefId likewise carry the period. Filing stays consolidated in one message per operator where further reportable sellers exist. Validation returns OK with no errors, PARTIALLY_REJECTED with only record errors — the delivery is accepted and faulty records return as an Ergänzungslieferung — and ERROR with any file error, requiring full correction and re-transmission with new IDs.
Deletion is now fenced off from correction: the deletion path is confined to deletions and corrections must use the correction mechanism, hardened from soll to muss, except for deleting a whole messageBzst. A PlatformOperator can be deleted only after every linked AssumedPlatformOperator and ReportableSeller has been deleted in advance or in the same delivery; a deletion leaving no seller linked is impossible, and a full deletion must remove the operator with all sellers before re-filing with new DocRefIds.
Reportable information is exhaustively listed in § 14 Plattformen-Steuertransparenzgesetz (PStTG). Placeholders and manifestly wrong entries are forbidden under the § 18(1) PStTG plausibility and care duties, notably 1900-01-01 for birth dates and keine TIN, unknown or 12345678910 for identifiers. One identifier per seller is mandatoryBzst and low-identifier filings draw focus. Natural persons, Einzelunternehmen and eingetragene Kaufleute (e.K.) report the 11-digit persönliche Steueridentifikationsnummer in TIN; partnerships and corporations report the 13-digit Steuernummer from the Finanzamt. A § 139b Abgabenordnung (AO) identifier is assigned on municipal registration and a Steuernummer on tax registration; the Wirtschafts-Identifikationsnummer (W-ID) follows after transition, until then non-natural persons use the 13-digit number.
Einzelunternehmen and e.K. count as natural persons under § 14(2) PStTG (dpi:IndividualSeller)Bzst and can never be a reporting operator, which the act reserves to Rechtsträger. Jointly assessed spouses, Gesellschaften bürgerlichen Rechts and Erbengemeinschaften are Rechtsträger under § 14(3) PStTG (dpi:EntitySeller)
Bzst. The § 4(4)(4) PStTG Bagatellgrenze covers only goods sales; other consideration counts from the first Euro. Sellers under several accounts must be consolidated, and the 2,000 Euro and 30-sale line in § 4(5)(4) PStTG applies per seller, not per account. The guide invokes §§ 4, 14 and 18 PStTG and § 139b AO across the sections above.
For 2026 DAC7/DPI reports due 1 February 2027, split files to 50 MB, use the production upload only for schema-valid real data with a TIN per seller, route tests to the test environment, correct via Ergänzungslieferung and consolidate sellers per sections 4/14 PStTG.