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Amendment Of The Regulation Of The Federal Minister Of Finance On The Proof Of The Transport Or Dispatch And The Book Evidence For Intra-Community Deliveries

Original Language Title: Änderung der Verordnung des Bundesministers für Finanzen über den Nachweis der Beförderung oder Versendung und den Buchnachweis bei innergemeinschaftlichen Lieferungen

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172. Amendment of the Regulation of the Federal Minister of Finance on the proof of carriage or dispatch and proof of the accounts of intra-Community supplies

Pursuant to Article 7 of the 1994 VAT Act, 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 on the proof of carriage or dispatch and the proof of proof of intra-Community supplies, BGBl. No 401/1996, shall be amended as follows:

The Regulation shall be added to the following Article 9, including the heading:

" Lock in Approval Database

§ 9. As a further proof that the object of the delivery is transported or dispatched to the rest of the Community territory, the delivery of vehicles within the meaning of section 2 of the standard consumption law, Federal Law Gazette (BGBl). No. 695/1991, require the vehicle to be locked in the approval database in accordance with § 30a KFG 1967. "

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