The Federal Central Tax Office has issued transitional regulations for digital platform operators under the Platform Tax Transparency Act (PStTG) for the reporting, notification, and recording periods. For the reporting period corresponding to the calendar year 2023, platform operators are not required to object if they notify each provider subject to reporting requirements, report the specified information, or create records before April 1, 2024, in accordance with the relevant sections of the PStTG.
Source bzst.de
