From 31 January 2024, affected platforms are obliged to submit reports to the Federal Central Tax Office. Failure to comply is punishable with a fine.
The implementation of the legal requirements has so far been hampered by unresolved practical and technical application issues, which could not be fully answered even by the Federal Ministry of Finance’ letter of 2 February 2023. The Federal Central Tax Office now published the draft of the official data set including an accompanying “communication manual” for the technical implementation of the reporting obligations, as well as updated FAQ.
Source: KMLZ
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