GE Tax Platform Operators Reporting


On Jan. 5, GE Tax issued transitional arrangements for first period.


  • GE Tax issued transitional requirements for the reporting obligations of digital platform operators for the first reporting period under Platform Tax Transparency Act (PStTG).
  • Follows GE GVT Dec. 2022 issued rules to modernize tax procedural law, see #158012.
  • Requirements
  • GE Tax will apply § 25(1)(3)(b), § 25(1)(4)(5), and § 25(1)(7) of the PStTG with regard to reporting period corresponding to calendar year 2023, if reporting operators:
  • Pursuant to Section 22 (2) PStTG, notify each provider subject to reporting obligation of information concerning them pursuant to Section 14 (2), (3) or (4) by Apr. 1, 2024.
  • Pursuant to Section 13 (1) sentence 1 of the PStTG, report the information specified in Section 14 of PStTG by Apr. 1, 2024; pursuant to Section 13 (1) sentence 2 of PStTG do not catch up on, correct or complete a notification before Apr. 1, 2024.
  • Create records in accordance with Section 24 (1) numbers 3 and 4 by Apr. 1, 2024.
  • Jan. 23, 2024 Updated Manual
  • On Jan. 23, 2024, GE Tax published updated communication manual on the reporting obligations of digital platform operators (DAC7/DPI), version 1.1 as of Jan. 15, 2024.
  • Covers general specifications on data transmission and digital reporting requirements.

Regulators GE Tax
Entity Types Corp
Reference Gd V1.1, PR, 1/23/2024; PR, 1/5/2024; PStTG; DAC7 Dir 2021/514
Functions Compliance; Financial; Legal; Operations; Reporting; Risk; Tax; Technology; Treasury
Countries Germany; Cross-Border
Category
State
Products Corporate
Regions EMEA
Rule Type Final
Rule Date 1/5/2024
Effective Date 4/30/2024
Rule Id 197124
Linked to Rule :158012
Reg. Last Update 1/23/2024
Report Section EU

Last substantive update on 01/25/2024