Wfa Administration Costs Regulation Wfa-Vkv

Original Language Title: WFA-Verwaltungskosten-Verordnung - WFA-VKV

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497. Ordinance of the Federal Minister of Finance for the estimation of administrative costs for citizens and for companies within the framework of the impact assessment of the impact of regulatory projects and other projects (WFA-Administrative costs-Regulation-WFA-VKV)

On the basis of § 17 paragraph 3 Z 3 of the Federal Budget Act 2013 (BHG 2013), BGBl. I n ° 139/2009, as last amended by the Federal Law BGBl. I n ° 62/2012, shall be assigned in agreement with the Federal Chancellor:

Subject matter

§ 1. (1) This Regulation regulates the assessment of the impact of information obligations on administrative costs for citizens and for companies within the framework of the impact assessment of the impact assessment pursuant to Article 17 of the BHG 2013 on the basis of the Default cost model.

(2) It contains methodological requirements for the simplified and in-depth assessment of the effects of regulatory projects and of projects of exceptional financial significance in accordance with § 58 (2) of the BHG 2013.


§ 2. For this regulation, the definitions of the Federal Chancellor ' s Regulation on principles of impact-oriented impact assessment (WFA-principle-WFA-GV), BGBl. II No 489/2012, as well as the following authoritative:


An information obligation (IVP) is an obligation, provided for in a regulatory project or project pursuant to § 58 (2) of the BHG 2013, to compile or hold information and to provide such information-unsolicitated or on request-to an authority or to a public authority. to make or transmit to a company which is specially appointed and required by public authorities, or to have a similar obligation on a company to third parties (in particular, undertakings, consumers, workers and works councils). No information obligations within the meaning of this Regulation shall be obligations which:


in criminal law, or


shall be triggered by the unlawful conduct of the pledge itself or by a third party, or


are contained in judicial or administrative procedural rules, or


they result from general contract law or general interest and information obligations, and do not contain any further substantive or formal requirements.


Citizens are all natural persons who are registered in the country and have their domials domestily or are entitled to stay at home for their permanent residence. In any case,


Austrian nationals,


Persons entitled to asylum,


EEA citizens and Swiss nationals legally resident in the Union, as well as their family members, and


Persons with a residence permit "permanent residence (EC)" or "permanent residence of family members".


Companies are natural persons, legal persons, partnerships and partnerships


with domiority, habitual residence, registered office or management in Austria, who offer goods, works and services for remuneration or in the general interest to the general public or to a particular group of persons, or Income pursuant to § 2 (3) (1) to (3) and (6) of the Income Tax Act 1988-EStG 1988, BGBl. 400, or


Without domials, habitual residence, registered office or management in Austria, the income according to § 98 (1) (1) to (3) and (6) EStG 1988 is achieved.

Only those in the statistical business register (Section 25 of the Federal Statistics Act 2000, Federal Law Gazette) must be taken into account. I n ° 163/1999), which achieved a taxable turnover of EUR 10 000 per year.


A group of persons or groups of companies is a subset of the citizens or enterprises (normadressaten) affected by an information obligation, which is formed according to certain characteristics or which is provided by the law even as a subset. Such features shall be:


with regard to citizens, in particular age, gender or special needs, and


with regard to enterprises, in particular size, sector or number of employees.


Administrative costs are those costs incurred by citizens or businesses through the fulfilment of information obligations. In particular, there are no administrative costs: loss of turnover in companies, costs of legal representation for law enforcement, levies, including taxes and fees (financial costs), costs incurred by the performance of others. Obligations are incurred as the information obligations (material fulfilment costs) and costs that are reimbursed by the state body.


Anyway-costs are those costs that companies would spend even if the information obligation laid down in the legal standard would be lifted.


Administrative burdens for companies are administrative costs less the Sowieso costs, namely those directly caused by an information obligation.


Goldplating is the creation of requirements beyond the requirements of the Union law, in particular by extension of content, extension of the circle of normadressates or increasing the frequency with which a Information obligation must be fulfilled.


Administrative activities are standardized processes that are incurred in the fulfilment of an information obligation.


Direct costs for citizens or external costs for businesses include information obligations


for citizens, cash outlays, the costs of external service providers or other acquisition costs,


for enterprises, the number of hours of an external service provider multiplied by the hourly rate or the cost of a flat-rate allowance.

Simplified Estimation

§ 3. Within the framework of the simplified assessment, the following requirements shall be applied in accordance with Appendix 1 to examine whether the impact on administrative costs for citizens and for businesses is likely to be due to new or amended information obligations or to the implementation of information obligations are essentially according to Appendix 1 of the WFA-GV.

In-depth estimation

§ 4. In the context of the in-depth assessment, the administrative costs are in accordance with the requirements in Appendix 2 (calculation method) and Appendix 3 (Hourly Rates).

Final provisions

§ 5. (1) This Regulation shall enter into force 1. Jänner 2013 in force.

(2) With the entry into force of this Regulation, the Directives on the application of the Standard Cost Model to information obligations for citizens and for enterprises (Standard Cost Model Guidelines), BGBl. II No 278/2009, except for force.


Appendix 1

Simplified assessment of the impact on administrative costs for citizens and for businesses

The simplified estimation shall include answers to the following questions:

Impact on administrative costs for citizens and for businesses


1) Citizens

Has the scheme/project impact on the administrative costs of citizens on the basis of new or amended information obligations, or on the implementation of information obligations?

2) Enterprises

Has the scheme/project impact on the administrative costs of undertakings on the basis of new or amended information obligations; on the implementation of information obligations?

If the question of essential concern cannot be clearly answered, a simplified assessment is to be carried out as a rapid examination of the administrative costs of the most likely obligation to information. By way of derogation from the in-depth estimation, no division into person group/group grouping and administrative activities has to be carried out. The following formulas and estimated averages for calculation parameters are to be used:


For citizens:

costs of administrative activity = time and direct costs;

Time = time per case × number of cases;

Direct cost = direct costs per case × number of cases


for enterprises:

Administrative costs of the information obligation = [ (time in hours × average hourly rate according to Appendix 3 × frequency per year) + external cost per year] × company number