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171. Amendment of the Regulation of the Federal Minister of Finance concerning the distance from the obligation to submit pre-declarations
Pursuant to Section 21 (1), second subparagraph, 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 on the distance from the obligation to submit pre-registrations, BGBl. II No 206/1998, as last amended by the Federal Law BGBl. II No 462/2002, shall be amended as follows:
1. In § 1 the amount shall be "100 000 euro" by the amount "30 000 euro" replaced.
2. The previous content of § 4 receives the sales designation "(1)" and the following paragraph 2 is added:
" (2) § 1 in the version of the BGBl Regulation. II No 171/2010 shall be applied for the first time to pre-registration periods beginning after 31 December 2010. "
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