Sales Tax Fraud Be Fight Regulation - Ustbbkv

Original Language Title: Umsatzsteuerbetrugsbekämpfungsverordnung - UStBBKV

Read the untranslated law here: https://www.global-regulation.com/law/austria/2995871/umsatzsteuerbetrugsbekmpfungsverordnung---ustbbkv.html

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369 regulation of the Federal Minister for finance relating to sales for which the tax liability goes to the fight of against VAT fraud on the beneficiaries (turnover tax fraud be fight regulation - UStBBKV)

 

On the basis of § 19 para 1 d of the law on turnover tax in 1994, BGBl. No. 663/1994, as last amended by Federal Law Gazette I no. 63/2013, is prescribed:

 

§ 1. Sales listed in § 2, the sales tax is owed by the recipient, if this business is. The ceding entrepreneur is liable for this tax.

§ 2. This applies to the following transactions: 1. deliveries of video game consoles (from position 9504 of nomenclature), laptops and tablet computers (from subheading 8471 30 00 of the combined nomenclature), if the fee set out in the invoice amounts to at least EUR 5 000.

2. supplies of gas and electricity to a contractor whose main activity consists in their delivery in relation to the acquisition of these items and whose own Verbrauch these objects of minor importance is.

3. transfers of gas and electricity certificates.

4. supplies of metals (from Chapter 71 and section XV of the combined nomenclature, except items 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, chapter 82 and 83), unless they fall under the scrap value added tax regulation, Federal Law Gazette II No. 129/2007, or the differential taxation to § 24 UStG 1994 is applied.

5. taxable deliveries of investment gold within the meaning of Article 24a, paragraph 5 and paragraph 6 UStG 1994.

§ 3. The regulation is to apply to sales that occur after 31 December 2013.

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