Key Benefits:
120. Regulation of the Federal Minister of Finance, which changes the revenue tax fraud regulation
Pursuant to Section 19 (1d) of the VAT Act 1994, Federal Law Gazette (BGBl). I n ° 663/1994, as last amended by the Federal Law BGBl. I n ° 13/2014, shall be arranged:
The regulation of the Federal Minister of Finance concerning transactions for which the tax liability for combating VAT fraud is transferred to the nominee (VAT fraud ordinance-UStBBKV), BGBl. II No 369/2013, shall be amended as follows:
1. § 2 Z 4 reads:
| " 4. a) |
Supplies of metals from Chapter 71 and from Section XV of the Combined Nomenclature. Excluded from this are: |
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The deliveries of metals from headings 7113 to 7118, Chapter 73, headings 7411 to 7419, 7507, 7508, 7608, subheading 7609 00 00 to heading 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, Chapters 82 and 83 of the Combined Nomenclature. |
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Supplies of metals under the Scrap Sales Tax Regulation, BGBl. II No 129/2007. |
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The deliveries of metals for which the differential taxation is applied in accordance with § 24 UStG 1994. |
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| b) |
If the charge shown in the invoice is less than EUR 5 000, the supplier may, in connection with § 2 Z 4 lit, be entitled to apply the provisions of § 1. a waive. In these cases, the taxpayer is the supplier of the tax. " |
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2. The previous text of § 3 is added to paragraph 1 and the following paragraph 2 is added:
" (2) § 2 Z 4 in the version of the BGBl Regulation. II No 120/2014 shall apply to transactions carried out after 31 December 2013. "
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