Amendment Of The Regulation Establishes Its Own Procedure For The Refund Of Deductible Input Vat To Foreign Companies

Original Language Title: Änderung der Verordnung, mit der ein eigenes Verfahren für die Erstattung der abziehbaren Vorsteuern an ausländische Unternehmen geschaffen wird

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158. Regulation of the Federal Minister of Finance, which changes the regulation of the Federal Minister of Finance, which creates a separate procedure for the refund of the peerable pre-taxes to foreign entrepreneurs

Pursuant to Section 21 (9) of the VAT Act 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I n ° 40/2014, shall be arranged:

The regulation of the Federal Minister of Finance, which creates a separate procedure for the refund of the peerable pre-taxes to foreign entrepreneurs, BGBl. No 279/1995, as last amended by the BGBl Regulation. II No 389/2010, shall be amended as follows:

1. Art. I § 1 (1) shall read as from Z 3:

" 3.

only transactions in which the tax liability is transferred to the beneficiary (Section 19 (1), second subparagraph, UStG 1994), or

4.

in Germany, only transactions falling under a special scheme pursuant to Art. 25a, Art. 25a UStG 1994 or a scheme falling within the scope of Articles 358 to 369k of Directive 2006 /112/EC in another Member State,

"

(2) The following paragraph 6 is added to Article II:

" (6) Art. 1 (1) in the version of the BGBl Regulation. II No 158/2014 shall be applied for the first time to pre-tax amounts which fall into the calendar year 2015. "

Spindelegger