- The records according to § 22g of the Value Added Tax Act (UStG) must be transmitted to the Federal Central Tax Office (BZSt) via the officially prescribed data set and interface.
- The officially prescribed data set and data set description for the transmission of data by payment service providers to the BZSt are published on the BZSt website.
Source: bundesfinanzministerium.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.
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