488. Regulation of the Federal Minister of Finance on the determination of average rates of operating expenditure for establishments in the hospitality sector, on the simplified management of the receipt of goods and on the obligation to record in the case of deliveries of Food and beverages (Gastgewerbepauschalierungsverordnung 2013)

Due to § 17 (4) and 5 of the Income Tax Act 1988-EStG 1988, BGBl. No. 400, as last amended by the Federal Law BGBl. I n ° 112/2012, and to § 128, § 131 (1) (3) and § 163 of the Federal Tax Code (BAO), BGBl. No. 194/1961, as last amended by the Federal Law BGBl. I No 112/2012, shall be arranged:

§ 1. (1) In the determination of the profit in the case of holdings, for which a commercial authorization for the hospitality industry (Section 111 of the 1994 Trade Order 1994-GewO 1994, BGBl. 194), and which is available throughout the marketing year, operating expenditure may be taken into account in a lump-sum manner, in accordance with the following provisions.

(2) A condition for the use of the lump sum is:

1.		There is no obligation to book a book and books are not voluntary, which make it possible to determine the profits in accordance with Section 4 (1) of the EStG 1988.
2.		The turnover within the meaning of § 125 BAO is not more than 255 000 Euro. Where:
a)			In the case of a preceding marketing year covering a period of 12 calendar months, the transactions obtained by the taxable person in the preceding marketing year shall be the determining factor. In the case of a transfer of the holding which has taken place with the carrying out of the book value, the transactions obtained by the legal person in the course of this marketing year shall be taken off.
b)			In the case of a preceding financial year, the turnover shall be determined by the calculation of the turnover in the preceding financial year for a period of twelve calendar months. Lit. a last sentence shall apply accordingly.
c)			In the case of the opening of the operating period, the turnover of this marketing year shall be decisive for the year in which the operating opening is opened. In the case of a financial year, the turnover shall be determined by the calculation of the turnover of the financial year in respect of a 12 calendar month of the marketing year.
3.		The tax returns show that the taxable person is using the lump sum.

§ 2. (1) Operating expenditure can be determined on the basis of a basic flat rate (§ 3), a mobility hall (§ 4) and an energy and space exchange (§ 5). The basis for all the flat-rate prices is the turnover within the meaning of § 125 (1) BAO.

(2) The use of the basic flat-rate is a prerequisite for taking into account the mobility allowance.

(3) The use of the basic flat rate as well as the presence of premises situated outside the housing association, which serve the purposes of the hospitality industry, are a prerequisite for taking into account the energy and space aural space.

§ 3. (1) The basic flat rate shall be 10% of the tax base, but at least EUR 3 000 and a maximum of EUR 25 500. If the tax base is less than EUR 30 000, the approach of the flat-rate amount of EUR 3 000 must not result in a loss.

(2) The basic flat rate also includes expenses and expenses for a work room located in the housing association and furnishings of the apartment.

(3) In addition to the basic flat rate, only the following shall be taken into account:

1.		expenditure on the receipt of goods, raw materials, semi-finished products, auxiliary substances and ingredients which, according to their nature and operational purpose, are to be entered or entered in a goods register (Article 128 BAO);
2.		Expenditure on wages, non-wage costs and for external wages, to the extent that they are directly received in services which form the company's business object,
3.		Contributions within the meaning of Section 4 (4) (4) (1) of the EStG 1988,
4.		expenditure incurred in the operational interest for the training or further training of employees and for persons engaged in the operation of the taxable person, including related remuneration for travel expenses, Additional costs (daily allowances) and the expenses for overnight accommodation,
5.		The discontinuation of wear according to § § 7 and 8 EStG 1988 as well as a residual book value to be taken into account,
6.		operational expenditure on repair and maintenance;
7.		expenditure on the rent and rent of immovable assets of the operating assets and of (partial) holdings;
8.		Borrowing costs,
9.		an educational allowance in accordance with § 4 (4) (8) and (Z) 10 of the EStG 1988 and a basic allowance pursuant to § 10 EStG 1988,
10.		the mobility allowance or the actual expenses and expenses covered by it;
11.		the energy and space allowance, or the actual expenses and expenses covered by it.

§ 4. (1) The mobility allowance shall be 2% of the tax base. The mobility allowance may not be higher than the highest commuter fee in accordance with § 16 (1) Z 6 EStG 1988, but at any rate not higher than 5 100 Euro.

(2) Under the mobility allowance, the following expenses and expenses shall be incurred, insofar as they do not affect employees or persons who are active in the operation of the taxable person:

1.		expenditure on the occasion of the operational use of a motor vehicle (in particular depreciation for wear, leasing, mileage),
2.		expenditure resulting from the use of a means of transport (public transport, taxi) used for the purposes of the carriage of passengers;
3.		Additional expenses for catering and accommodation in the case of travel within the meaning of Section 4 (5) of the EStG 1988.

(3) If the mobility allowance is not used, expenditure and expenses within the meaning of paragraph 2 shall be taken into account separately.

§ 5. (1) The energy and space allowance shall be 8% of the tax base, but not more than 20 400 Euro.

(2) All expenses and expenses arising from the operational use of premises used for the performance of the hospitality industry shall be covered by the energy and space charge. Do not fall below:

1.		The discontinuation of wear according to § § 7 and 8 EStG 1988 as well as a residual book value to be taken into account,
2.		Maintenance and maintenance expenditure,
3.		Expenditure on rent and lease.

(3) If the energy and space allowance is not used, the expenses and expenses incurred shall be taken into consideration separately.

§ 6. (1) If the taxable person is entitled to the basic flat rate in one marketing year (base year), he is obliged in the following two marketing years to also take up the basic flat rate and expenses which are covered by the basic flat rate. In the same way as in the base year, the unit of mobility and the energy and space allowance are to be treated.

(2) The taxable person from the determination of the operating expenses on the basis of this Regulation to the profit determination pursuant to § 4 para. 1 EStG 1988 or within the scope of the profit determination pursuant to Article 4 (3) of the EStG 1988 to the assertion of the Operating expenditure on a voluntary basis under the general rules on the determination of the profits, a re-determination of the operating expenditure on the basis of this Regulation shall be allowed at the earliest after three marketing years.

§ 7. The goods entry book (§ 127 BAO) may be carried out in a simplified manner in the case of establishments in the hospitality industry within the meaning of section 1.

1.		the supporting documents of all incoming goods are each provided with a serial number in the correct chronological order, separately according to their name (common denominator),
2.		the amounts are calculated annually for the marketing year in question, in each case separately according to the name (common denominating name) of the goods received, and the amounts entered are entered in the goods register;
3.		The calculation documents are kept for the sum formations (calculation strips).

§ 8. For supplies of food and beverages, which were made after 31 July 1999, in which:

1.		in accordance with the external circumstances (in particular the quantity of items delivered), it is to be assumed that the items delivered are not used in the context of the private life management; and
2.		the name and address of the consignee of the delivery shall not be recorded and recorded;
the presumption of the orderly conduct of books and records of the supplier shall be deemed not to have been given.

§ 9. The Regulation shall be applied for the first time in the case of the apportionment for the calendar year 2013. The Regulation of the Federal Minister of Finance on the obligation to record food and drink supplies and the drawing up of average rates for the determination of the profit and the pretax amounts of the Non-accounting proprietors of establishments in the catering and accommodation sector, BGBl. II No 227/1999, shall be applied for the last time in the case of the calendar year 2012.

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