Tax data transmission regulation
| Basic data | |
|---|---|
| Title: | Ordinance on the electronic transmission of data required for the taxation procedure |
| Short title: | Tax data transmission regulation |
| Abbreviation: | StDÜV |
| Type: | Federal Ordinance |
| Scope: | Federal Republic of Germany |
| Legal matter: | Tax procedural law |
| References : | 610-1-14 |
| Issued on: | January 28, 2003 ( Federal Law Gazette I p. 139 ) |
| Entry into force on: | February 5, 2003 |
| Expiry: | January 1, 2017 ( Art. 23 G of July 18, 2016, Federal Law Gazette I p. 1679 ) |
| Please note the note on the applicable legal version. | |
The Tax Data Transmission Ordinance regulated the conditions under which the electronic transmission of tax data could take place, how the interfaces were to be operated, the signatures and the requirements for the programs that made the data available as well as the liability of the program manufacturer. Tax returns , exemption applications , Summary messages and other necessary for the taxation method data (z. B. income tax application , sales tax return , income tax certificate ) can be prepared by remote data transmission may be transmitted (electronic transmission). Third parties can be commissioned with the electronic transmission.
On January 1, 2017, their regulations were transferred directly to Sections 72a, 87a (6) and Sections 87b to 87e of the Tax Code and the ordinance was repealed. For data that were to be transmitted before January 1, 2017, the ordinance pursuant to Article 97, Section 27, Paragraph 1, Clause 2 of the Introductory Act to the Tax Code continues to apply.
