On January 1st, 2023, the Platform Tax Transparency Act (PStTG) came into force, which stipulates comprehensive reporting obligations for digital platforms. The PStTG implements the so-called DAC7 guideline. Platform operators must collect specified reportable information from providers on their platform and report it to the Federal Central Tax Office (cf. KMLZ Sales Tax Newsletter 31 | 2022). The report for the 2023 calendar year must be submitted by January 31, 2024 at the latest. The incorrect, incomplete or untimely report constitutes an administrative offense and can be punished with a fine of up to EUR 30,000.