From 2023, operators of digital platforms will have to collect a wide range of information from sellers and report it to the tax authorities. German lawmakers still have until the end of the year to pass a national law to this effect, but the reporting deadline already starts on January 1, 2023. In this guest article, Matthias Luther and Inga Höft from Ernst & Young explain who will be affected by the new reporting requirement and how platform operators can prepare for it.
