The Platform Tax Transparency Act (PStTG) implements the DAC7 Directive and requires digital platforms to report provider-related data to ensure uniform taxation of supplies. The first report for the calendar year 2023 had to be filed by 31 March 2024. The practical application of the PStTG raises questions regarding the term of consideration, subsumption of relevant activities, and procedural challenges such as correcting “incorrect” reports. Corrections are required for returned goods that retroactively affect the consideration originally paid. Dealing with providers in the legal form of a civil law partnership (GbR) requires further legislative action due to their lack of a commercial register number, which is a mandatory requirement according to the law.
Source KMLZ
