488. Regulation of the Minister of Finance on establishment of average rates for operating expenses for hospitality sector, simplified management of goods apparatus and recording obligations for deliveries of food and beverages (guest industry global regulation 2013)
On the basis of § 17 par. 4 and 5 of the income tax Act 1988 - EStG 1988, BGBl. No. 400, as last amended by Federal Law Gazette I no. 112/2012, and to section 128, section 131, paragraph 1 Nos. 3 and section 163 of the federal tax code - BAO, BGBl. No. 194/1961, as last amended by the Federal Act Federal Law Gazette I no. 112/2012, is prescribed:
§ 1 (1) in the determination of profits for companies, for the a trade licence for the hotel and catering industry (§ 111 of the Gewerbeordnung 1994 - GewO 1994, Federal Law Gazette I no. 194) is required and exists throughout the economy, can generally be considered in accordance with the following provisions operating expenses.
(2) the use of in-patient requires:
1. There is no obligation to keep records and books be also not voluntarily, that allow a determination of the profits EStG 1988 pursuant to § 4 para 1.
2. sales 125 BAO is not more than 255 000 euros in accordance with §. Thereby, the following applies: a) In the case of one twelve calendar months of comprehensive previous marketing year are the sales governed by, made by the taxpayer in the previous marketing year. To turn off on revenues earned in this fiscal year, the predecessor is in the case of a transfer of operation carried out with the continuation of the book value.
(b) in the case of a previous short business year, sales resulting from extrapolation of sales achieved in the previous short business year on a year comprehensive twelve calendar months are decisive. Lit. a last sentence shall apply mutatis mutandis.
(c) in the case of the opening of operation, sales of this year are decisive for the year of the opening of the operation. If there is a short business year, sales arising from extrapolation of revenue in the short business year achieved a year comprehensive twelve calendar months are decisive.
3. from the tax return, stating that the taxable person by the farms makes use.
§ 2 (1) the operating expenses can be determined on the basis of a Grundpauschales (§ 3), a Mobilitätspauschales (§ 4) and an energy - and Raumpauschales (§ 5). Sales in the sense of § 125 ABS. 1 are base for all Pauschalien BAO.
(2) the taking into account of Mobilitätspauschales requires the use of the Grundpauschales.
(3) taking into account the energy and Raumpauschales requires the use of the Grundpauschales, as well as the existence of space outside of the apartment Association, which serve the exercise of hospitality.
§ 3 (1) the basic fee is 10% of the base 3 000 euros and a maximum of 25-500 euros, but at least. The base is less than 30 000 EUR, no loss may arise by the approach of the lump sum of €3 000.
(2) under the flat rate fall also and expenses for a work room in the apartment Association, as well as furnishings of the home.
(3) in addition to the flat rate shall only be considered:
1. expenditure for the receipt of goods, raw materials, semi-finished products, additives and ingredients according to their type and their operational purpose in a goods ledger (§ 128 BAO) are to enter or enter 2. expenditures for wages, non-wage costs and foreign wages would be, insofar as they are directly enter into services that make up the subject of the operation of the company, 3 posts within the meaning of § 4 para 4 Z 1 EStG 1988 , 4. expenditure, applied in an operational interest in the education or training of workers and for persons working in the operation of the taxpayer are, including related allowances for travel expenses, a Board overhead (Federal funds) and the accommodation required, 5. the deposition for wear according to the § § 7 and 8 EStG 1988 and a net book value to be included, 6 operated operational expenses for the repair and maintenance, 7 expenditure on rent and lease of immovable assets of its assets as well as (partial) , 8 borrowing costs, 9 an educational allowance pursuant to § 4 par. 4 Z 8 and Z 10 EStG 1988 as well as a basic allowance after § 10 EStG 1988, 10 the mobility lump sum or that including falling real expenses and expenditures, 11 the energy - and space package, or that including falling actual expenses and expenditure.
§ 4 (1) the mobility lump sum amounts to 2% of the base. The mobility allowance must not be more than the highest commuter allowance referred to in article 16, paragraph 1 6 EStG 1988 anyway, but not higher than EUR 5 100 Z.
(2) the following expenses and expenses included under the mobility lump sum so far as concern this not workers or people who work for the operation of the taxpayer:
1 spent on the occasion of operational use of a used motor vehicle (especially depreciation for wear and tear, leasing, mileage allowance), 2. expenditures on the occasion of the operational use of any passenger transport means of transport (public transport, taxi), 3 additional expenses for Board and lodging at operational led travel ITA in the sense of § 4 5 1988.
(3) is it not taken mobility package, expenses and expenses in accordance with paragraph 2 are to be considered separately.
§ 5 (1) the energy and space charge is 8% of the assessment basis, but no more than 20 400 euros.
(2) all expenses and expenses on the occasion of the operational use of premises which serve the exercise of hospitality fall under the energy and space package. Not included:
1. the deposition for wear according to paragraphs 7 and 8 EStG 1988 and a net book value to be included, 2. expenditures for the repair and maintenance, 3. expenditure for rental and lease.
(3) the energy and space package is not included in the claim, including to take account of falling and expenses separately.
Section 6 (1) takes the taxpayer during a marketing year (base year) the flat rate in claim, is he obliged also to take the flat rate service and to handle expenses that fall under the mobility allowance and the energy and space package, such as in the base year in the same way in the following two marketing years.
(2) is the taxable person by calculating the operating expenses on the basis of this regulation on the determination of profits after article 4, paragraph 1 EStG 1988 or in the context the determination of profits in accordance with § 4 para 3 EStG 1988 on the assertion of the operating expenses according to the General rules of profit determination voluntarily about a renewed investigation of operating expenditure on the basis of this regulation is permissible at the earliest after a period of three years.
§ 7. The goods ledger (§ 127 BAO) can at operations of the hospitality industry in the sense of § 1 in the way simply be carried, that
1 all incoming documents separately provided, are summed up 2 the amounts annually separately after their name (industry term) in correct chronological order with a serial number for the past business year by name (industry term) of the goods receipt, and entered the calculated together amounts in the ledger of the goods the calculation notes for the totals formation (computer Strip), are stored 3.
§ 8. For deliveries of foods and beverages, which took place after 31 July 1999
1. According to the circumstances (in particular set of delivered items) to accept is, held that the delivered items in the context of private lifestyle are used, and 2. name and address of the recipient of the delivery and recorded, the presumption of the ordinary management of books and records of the delivering carrier is considered not given.
§ 9. The regulation is for the first time the assessment for calendar year 2013 to apply. Ordinance of the Federal Minister for finance on recording obligations for deliveries of food and beverages, as well as on the establishment of average rates for the determination of profits and the pre tax amount of not buchfuehrenden owner of companies of catering and accommodation sector, Federal Law Gazette II No. 227/1999, is last the predisposition for calendar year 2012 to apply.