In order to prevent businesses involved in “cross-border e-commerce” from abusing opportunities to gain unfair market advantages by evading VAT obligations, a completely new obligation for payment service providers to keep for each calendar quarter sufficiently detailed records of the payees and of the payments in the case of cross-border payments which they arrange will be introduced from 1 January 2024. More information please find in the link below.

web_E-Rules_VII.pdf