- The Platform Tax Transparency Act (PStTG) implements DAC7, requiring digital platform operators to report provider-related data for cross-border tax transparency.
- Reports for the 2025 period must be submitted to the German Federal Central Tax Office (BZSt) by 2 February 2026, with new administrative and technical guidelines to follow.
- BZSt guidance clarifies that placeholders are not allowed, and provides details on tax IDs, sole proprietorships, de minimis limits, and consolidated reporting for providers with multiple accounts.
- Platforms not used by reportable providers must still submit a nil report unless officially exempted.
- The reporting deadline is extended to 2 February 2026 due to the original date falling on a Saturday; no further deadline extensions or relief for smaller operators are available.
Source: kmlz.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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