30 August 2023
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:
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.
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.
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.
The BZSt plans to provide a registration form. Until then, a non-EU platform operator can register either
The details are governed by Section 12 PStTG.
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.