The Federal Central Tax Office publishes updated FAQ, data set and manual on technical implementation:
Since 01.01.2023, platform operators should check or have a check carried out on whether they are subject to the reporting obligations under the Platform Tax Transparency Act (Plattformen- Steuertransparenzgesetz - PStTG). These obligations are extensive and entail liability risks, meaning that new procedures need to be implemented. This raises many practical issues, particularly of a technical nature, which we highlighted back in June 2023.
The Federal Central Tax Office (Bundeszentralamt für Steuern - BZSt) has now followed up with further documents and information. The website on the reporting obligations of digital platform operators in connection with the PStTG has been expanded to include the following further documents:
- the draft communication manual with general requirements for data transmission (status 01.08.2023)
- the updated draft of the official data set
- the data set description and
- frequently asked questions on the application of the Platform Tax Transparency Act.
While the data sets are of great practical relevance for the technical implementation of the statutory reporting obligations, the BZSt addresses and answers some important issues arising in the FAQ.
The most important information summarized:
What is a “platform” within the meaning of the PStTG? Does it include a digital “bulletin board”?
According to the BZSt, even the mediation of opportunities to conclude a transaction, e.g. in the form of a digital “bulletin board”, where the relevant legal transaction is concluded outside the platform infrastructure as a cash transaction or otherwise electronically, is generally not covered. This is because, one of the prerequisites for the existence of a platform is the opportunity to conclude a legal transaction on the platform. This means that purely potential transactions should not be covered by the reporting obligation.
Another condition for the existence of a platform is that the platform operator knows or must know the amount of remuneration paid or credited for a so-called relevant activity. But what is covered by the term “remuneration”?
The BZSt clarifies that remuneration is any form of consideration paid or credited to a provider in connection with a relevant activity, less any fees, commission or taxes withheld or levied by the platform operator, and thus including any shipping costs charged; this also covers any VAT included, if the platform operator does not withhold or levy it. This is regardless of whether or not it may be declared.
Where will the registration of non-EU platform operators take place?
The BZSt plans to provide a registration form. Until then, a non-EU platform operator can register either
- by e-mail to dpi@bzst.bund.de,
- via the contact form on the BZSt website, or
- by letter to Bundeszentralamt für Steuern, Attn: Department St I A 2 - faculty DPI/DAC7,
An der Küppe 1, 53225 Bonn,
The details are governed by Section 12 PStTG.
Do you have any questions? We are here to help!
We will be happy to help you determine whether your company falls within the scope of DAC 7 and, in particular, with preparing an application to the BZSt for the provision of (binding) information pursuant to Section 10 PStTG. This will provide certainty as to whether you qualify as a platform operator and must comply with the aforementioned due diligence and reporting obligations.
