Special obligations for payment service providers (Section 22g UStG)

Topic area:
Status: 09.01.2024 |
Aktuell
Key words:
Tax, Supplement, Regulatory reporting
Initiative
Official name
Umsatzsteuer; Besondere Pflichten für Zahlungsdienstleister (§ 22g UStG)
Type
Circular Letter
Level 3 / Other
Initiator
BaFin
Submitted
Doc. code
2023/1034581
Summary
Status
Status

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Current version
Final version
28.12.2023
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
Value Added Tax Act (UStG) (binding, Main version, DE)
Requirements for payment service providers regarding VAT fraud (binding, Amendment, EU)
Payment Services Supervision Act (Zahlungsdiensteaufsichtsgesetz - ZAG) and implementation of PSD2 (binding, Main version, Amendment, DE)
Annual Tax Act 2022 (binding, Amendment, DE)
Level 2
–
Level 3 / Other
Communication manual Central Electronic System of Payment Information (CESOP) (binding, DE)

Source: BaFin, 2023/1034581, 2023