158. Regulation of the Federal Minister for finance, modifies the Ordinance of the Federal Minister for finance, with the establishes its own procedure for the refund of deductible input VAT to foreign entrepreneurs,
On the basis of § 21 para 9 of the law on turnover tax 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 40/2014, is prescribed:
Ordinance of the Federal Minister for finance, with the establishes its own procedure for the refund of deductible input VAT to foreign entrepreneurs, BGBl. No. 279/1995, as last amended by the regulation Federal Law Gazette II No. 389/2010, is amended as follows:
1 article I § 1 para 1 is from Z 3: "3. only transactions where the tax liability on the recipient passes (§ 19 ABS. 1 second subparagraph UStG 1994) or 4th domestically only transactions which fall under a special scheme in accordance with section 25a, article 25a UStG 1994 or a regulation in accordance with article 358-369 k of Directive 2006/112/EC in another Member State" ", has executed."
2 in article II the following paragraph 6 is added:
"(6) article I § 1 para 1 in the version of regulation BGBl. II No. 158/2014 for the first time on the pre tax amount to apply, that in the calendar year 2015 fall."