Part 11 — Commerce
Taxes & Seller Obligations
Everything you need to know about your tax responsibilities as a creator who earns money through LinkStacked.
Your tax responsibility
You — the creator — are an independent seller, not an employee of Devpitch UG. This means you are solely responsible for:
- Determining whether you have a tax obligation in any jurisdiction where you make sales
- Calculating the correct amount of tax owed (income tax, VAT, sales tax, GST, digital services tax, etc.)
- Filing tax returns with the relevant tax authorities
- Paying all taxes on time
- Maintaining records sufficient to support your tax filings
LinkStacked does not automatically withhold or remit taxes on your behalf. The income you receive through LinkStacked is your income, not ours.
Our role
Devpitch UG (haftungsbeschränkt) acts as a technology platform that facilitates your sales transactions via Stripe. We are not the merchant of record for creator-to-buyer transactions.
Our tax-related responsibilities are limited to:
- Issuing correct invoices or receipts for our own subscription fees (the fees you pay to us for your LinkStacked plan)
- Applying VAT to our own subscription fees as required by German VAT law for B2C transactions
- Transmitting Stripe-generated tax documentation (1099-K forms, etc.) where applicable
- Maintaining our own financial records as required by German commercial and tax law
EU VAT and the One Stop Shop
If you sell digital products to buyers located in the European Union, you may be required to charge and remit EU VAT — even if you are not based in the EU.
Who is affected
- EU-based sellers: Must charge VAT at the buyer's local rate for digital products sold to EU consumers (B2C). The EU One Stop Shop (OSS) scheme lets you file a single VAT return for all EU countries.
- Non-EU sellers: If your total EU B2C digital sales exceed €10,000 per year, you must register for VAT in the EU — either through a local registration or the Non-Union OSS scheme.
- B2B sales within the EU: Generally subject to the reverse-charge mechanism — the buyer accounts for VAT.
Stripe Tax
Stripe offers a "Stripe Tax" add-on that can automatically calculate and collect the correct VAT amount at checkout. You are responsible for enabling and correctly configuring Stripe Tax on your account if you wish to use it. LinkStacked does not guarantee the accuracy of Stripe Tax calculations.
The EU VAT rules for digital services are complex. We strongly recommend reading the EU Commission guidance on digital services VAT or consulting an EU tax specialist.
Stripe tax reporting
Form 1099-K (United States)
Stripe is required to file Form 1099-K with the IRS and provide a copy to you if you receive payment card transactions above the applicable IRS reporting threshold. Stripe handles this filing automatically for eligible accounts. Consult your Stripe Express dashboard for your annual earnings summary.
EU DAC7 reporting
Under EU Council Directive 2021/514 (DAC7), digital platform operators are required to collect and report seller data to EU tax authorities from January 1, 2024. Devpitch UG, as an EU-registered platform operator, is subject to DAC7. We are required to collect and report:
- Your legal name and address
- Your tax identification number (TIN)
- Your total consideration received (earnings) through the platform per calendar year
- The number of transactions
This data is reported to the German tax authority (Bundeszentralamt für Steuern), which exchanges data with other EU member state tax authorities. By selling on LinkStacked as an EU-resident seller, you consent to this reporting obligation.
Withholding taxes
LinkStacked does not withhold income or withholding taxes from your earnings. You are responsible for paying all income taxes on your LinkStacked earnings through your own tax filings.
In limited cases required by law (e.g. if German tax authorities require withholding from specific payment types), we reserve the right to withhold applicable taxes before disbursement and will notify you if this occurs.
Record-keeping
We recommend keeping the following records for at least the minimum period required by your jurisdiction (typically 7–10 years):
- Your Stripe earnings reports and payout histories (available in your Stripe Express dashboard)
- Your LinkStacked transaction history (Settings → Payouts → Transaction history)
- Product descriptions and prices at the time of sale (relevant for VAT and consumer protection purposes)
- Any buyer communications relevant to disputes or refunds
Under German law (HGB §257), we retain your transaction data for 7 years. You may export your data at any time via Settings → Data → Export.
Questions about this policy?
Contact our legal team at legal@linkstacked.com or privacy@linkstacked.com for data matters. We respond within 5 business days.