Sales Tax Fraud Be Fight Regulation - Ustbbkv

Original Language Title: Umsatzsteuerbetrugsbekämpfungsverordnung - UStBBKV

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369. Regulation of the Federal Minister of Finance concerning transactions for which the tax liability for combating the VAT fraud is transferred to the nominee (VAT fraud control regulation-UStBBKV)

Pursuant to Section 19 (1d) of the VAT Act 1994, Federal Law Gazette (BGBl). N ° 663/1994, as last amended by the Federal Law BGBl. I No 63/2013, shall be arranged:

§ 1. In the case of the sales referred to in § 2, the sales tax is owed by the nominee if he/she is an entreprender. The performer is liable for this tax.

§ 2. This shall apply to the following transactions:

1.

Supplies of video game consoles (from Heading No 9504 of the Combined Nomenclature), laptops and tablet computers (from subheading 8471 30 00 of the Combined Nomenclature), if the remuneration shown in the invoice is at least EUR 5 000.

2.

Supplies of gas and electricity to an operator whose principal activity relates to the acquisition of these items in their delivery and whose own consumption of these objects is of secondary importance.

3.

Transfers of gas and electricity certificates.

4.

Supplies of metals (from Chapter 71 and from Section XV of the Combined Nomenclature, excluding headings 7113 to 7118, Chapter 73, positions 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, Chapter 82 and 83) except these fall under the Scrap Sales Tax Regulation, BGBl. II No 129/2007, or the differential taxation according to § 24 UStG 1994 is applied.

5.

Taxable deliveries of investment gold within the meaning of Section 24a (5) and (6) of the UStG 1994.

§ 3. The Regulation shall apply to transactions which are carried out after 31 December 2013.

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