- The reporting deadline for the Platform Tax Transparency Act (PStTG) has been extended until 31 March 2024 by the Federal Central Tax Office.
- The reporting obligation applies to operators of platforms where third parties offer “relevant activities” for remuneration.
- The report must include information on remuneration paid to providers and other data such as their permanent establishments and tax numbers.
- The deadline for the first report is 31 January 2024, but the non-objection rule allows reports received by 31 March 2024 to be considered on time.
- Platform operators should collect data, perform plausibility checks, inform providers, prepare the data in a compliant format, and create the technical requirements for transmitting the report.
Source: kmlz.de
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
