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Amendment Of The Regulation Of The Federal Minister For Finance, Be Used To Determine The Requirements For An Invoice Transmitted Electronically

Original Language Title: Änderung der Verordnung des Bundesministers für Finanzen, mit der die Anforderungen an eine auf elektronischem Weg übermittelte Rechnung bestimmt werden

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175. Amendment of the Regulation of the Federal Minister of Finance to determine the requirements for an invoice sent electronically

Due to § 11 (2) of the VAT Act 1994, BGBl. N ° 663/1994, as last amended by the Federal Law BGBl. I No 34/2010, shall be ordered:

The Regulation of the Federal Minister of Finance, which sets out the requirements for an invoice sent electronically, BGBl. II No 583/2003, shall be amended as follows:

1. The existing text of the Regulation shall be referred to as: "§ 1." .

2. The following § § 2 and 3 are added:

" § 2. The requirements for an invoice transmitted by electronic means are also fulfilled

1.

A bill sent to the Federal Government via Financial Online as a nominee;

2.

A bill sent to the Federal Government via the corporate service portal as a nominee.

§ 3. § 2 Z 2 occurs with 1. Jänner 2011 in force. "

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