Change Of Sales Tax Fraud Be Fight Regulation

Original Language Title: Änderung der Umsatzsteuerbetrugsbekämpfungsverordnung

Read the untranslated law here: http://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2014_II_120/BGBLA_2014_II_120.html

120. Regulation of the Federal Minister for finance, modifies the sales tax fraud be fight regulation

On the basis of § 19 para 1 d of the 1994 law on turnover tax, BGBl I no. 663/1994, as last amended by Federal Law Gazette I no. 13/2014, is prescribed:

The regulation of the Minister of finance regarding sales, for which the tax liability goes to the fight of against VAT fraud on the beneficiaries (turnover tax fraud be fight regulation - UStBBKV), Federal Law Gazette II No. 369/2013, is amended as follows:

1 paragraph 2 No. 4:



"(4. a) supplies of metals from Chapter 71 and section XV of the combined nomenclature. ' Excepted from this are:-supplies of metals from the positions of 7113-7118, chapter 73, positions 7411 of up 7419, 7507, 7508, 7608, subheading 7609 00 00 position 7616, subheadings 7806 00, 7907 00 00, 8007 00 80, 8101 99 90, 8102 99 00, 8103 90 90, 8104 90 00, 8105 90 00, 8106 00 90, 8107 90 00, 8108 90 60 , 8108 90 90, 8109 90 00, 8110 90 00, 8111 00 90, 8112 19 00, 8112 29 00, 8112 59 00, 8112 99, subheading 8113 00 90, sections 82 and 83 of the combined nomenclature.

-The supply of metals, which fall under the scrap sales tax regulation, Federal Law Gazette II No. 129/2007.

-Supplies of metals for the differential taxation in 1994 applied UStG under section 24.

(b) the fee set out in the invoice amounts to less than EUR 5 000, the delivering company on the application of article 1 in conjunction with § 2 can Z 4 lit. without a. Tax debtor is in these cases. the supplying entrepreneur"

2. the existing text of § 3 becomes paragraph 1 and the following paragraph 2 is added:

"(2) § 2 Z 4 in the version of regulation Federal Law Gazette II No. 120/2014 sales to apply, which are executed after December 31, 2013."

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