Reporting of payment data by payment service providers (CESOP Implementation Act 2023)

Topic area:
Status: 27.07.2023 |
Aktuell
Key words:
Amendment, Regulatory reporting
Initiative
Official name
Bundesgesetz, mit dem das Umsatzsteuergesetz 1994, die Bundesabgabenordnung, das Finanzstrafgesetz und das Bankwesengesetz hinsichtlich der Meldung von Zahlungsdaten durch Zahlungsdienstleister geändert werden (CESOP-Umsetzungsgesetz 2023)
Type
Act/Law
Level 1
Initiator
Austrian government
Submitted
24.04.2023
Doc. code
BGBl. I Nr. 106/2023
Summary
Status
Status

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Current version
Final version
13.07.2023
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Requirements for payment service providers regarding VAT fraud (binding, Amendment, EU)
Austrian Banking Act (BWG) (binding, Main version, Amendment, AT)
Value Added Tax Act 1994 (UStG 1994) (binding, Main version, AT)
Level 2
–
Level 3 / Other
–

Source: Austrian government, BGBl. I Nr. 106/2023, 2023