Eighth Amendment Of Finanzonline Regulation 2006 (Fonv 2006)

Original Language Title: Achte Änderung der FinanzOnline-Verordnung 2006 (FOnV 2006)

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46. Ordinance of the Federal Minister of Finance for the eighth amendment of the Financial Online Regulation 2006 (FOnV 2006)

On the basis of Section 211 (5) of the Federal Tax Code (BPO), the following is prescribed:

The Financial Online Regulation 2006 (FOnV 2006), BGBl.  II No 97/2006, as last amended by the BGBl Regulation.  II No 52/2014, shall be amended as follows:

1. Section 1 (1) reads:

"§ 1. (1) This Regulation regulates the provision of automation-supported data transfers in respect of attachment (§ 86a BAO), erleds (Section 97 (3) BAO), inspection of files (§ 90a BAO) and payment (§ 211 (5 BAO), unless there are rules of its own. "

2. § 7 with headline reads:


§ 7. The application for payment of levies by electronic transfer in the sense of § 211 (5) BAO has


if the payer provided by his credit institution to the payer Electronic Banking System the "Finance Payment" function includes such a "finance payment", or


provided by the payer in System FinanzOnline "eps" method ("e-payment standard")


3. § 8 is:

"§ 8. The electronic credit transfer shall be reasonable to the payer if he already has the electronic banking system made available to him by his credit institution to pay for the payment of It uses charges or other payments and has an Internet connection. "

4. In Section 11, the following paragraph 12 is added:

" 12.

The § § 7 and 8 in the version of the BGBl Regulation.  II No. 46/2016 shall apply for the first time to the payment of charges on 1 April 2016. "