222. Regulation of the Federal Minister of Finance on the amendment of the Regulation establishing a separate procedure for the refund of the repatriation of taxes to foreign entrepreneurs

On the basis of Section 21 (9) of the UStG 1994, BGBl. No. 663/1994, in the version of the Federal Law BGBl. I n ° 52/2009, shall be ordered:

The regulation of the Federal Minister of Finance, which creates a separate procedure for the refund of the peerable pre-taxes to foreign entrepreneurs, BGBl. No 279/1995, as last amended by the BGBl Regulation. II No 384/2003, shall be amended as follows:

1. Art. I § 1 (1) reads:

" (1) The repayment of deductible pretax amounts to non-resident entrepreneurs, these are those which have neither their registered office nor a permanent establishment domestically, is different from § § 20 and 21 (1) to (5) UStG 1994 in accordance with § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § § 20 2, 3 and 3a, if the contractor is in the refund period

1.		no turnover within the meaning of Article 1 (1) (1) (1) and (2) and Article 1 of the UStG 1994, or
2.		only tax-free transactions within the meaning of Section 6 (1) Z 3 UStG 1994 or
3.		only transactions in which the tax liability is transferred to the beneficiary (Section 19 (1), second subparagraph, UStG 1994),
;
4.		Furthermore, if the trader only turnover according to § 3a (13) (13) lit. b UStG 1994 and has made use of the regulation of § 25a UStG 1994 or in another Member State from the regulation of Articles 357 to 369 Directive 2006/112/EC. "

2. Art. I § 3 together with headline reads:

" Decoration procedure for entrepreneurs established in the rest of the Community

(1) The operator established in the rest of the Community territory shall submit the application for reimbursement by electronic means via the electronic portal established in the Member State in which he is established. The application shall be made within nine months of the end of the calendar year in which the claim for reimbursement has been made. In the application, the trader shall calculate the amount to be reimbursedthemselves. The application for reimbursement shall be deemed to have been submitted only if it does not apply to all Member States in Articles 8, 9 and 11 of Council Directive 2008 /9/EC of 12 February 2008 on the refund of value added tax, in accordance with Directive 2006 /112/EC, not to be paid in the Member State of Refund, but taxable persons established in another Member State (OJ L 136, 31.7.2001, p No. 23). The levy authority may request additional information which may also include the filing of the original or a copy of the invoice or the import document. This request can also be done by email. The delivery of the e-mail shall be deemed to have been effected by the sending of the e-mail, with the exception of the applicant, according to the fact that the e-mail has not been delivered to him.

(2) The amount to be refunded must be at least 400 euros. This shall not apply if the refund period is the calendar year or the last period of a calendar year. For these periods of refund, the amount to be reimbursable must be at least 50 euro.

In the case of a refund procedure, it may be possible to provide electronic means of delivery via the electronic portal set up in the Member State in which the trader is established.

(4) For the amount to be refunded, an abatment of the time shall be fixed in the event of a deadline for failure to meet the conditions laid down in paragraphs 5 to 11.

(5) The amoration shall be determined if, after the expiry of four months and ten working days after receipt of the refund application, no payment of the amount to be reimbursable shall be made to the tax authority of the refund state.

(6) In the event that the tax authority requests additional information in accordance with para. 1, the right to the abatation shall not exist until the expiry of ten working days after the expiry of a period of two months from the equivalent of the request. However, this should be fixed at the earliest with the expiry of ten working days after the expiry of a period of six months from the date of receipt of the refund application.

If further additional information is requested, the right to a late payment shall be made with the expiry of ten working days after the expiry of a period of eight months from the date of receipt of the refund application.

(7) The payment shall be deemed to have been made on the expiry of ten working days from the date of the notification of the refund certificate, unless the trader proves that he has received the amount to be reimbursable later.

(8) Payment shall also be deemed to be the seizure of the amount of the refund or its use for the purpose of repayment of a due debt of the applicant vis-à-vis the Federal Government.

(9) The amount of the cut-off shall be equal to 2% for the amount of duty not reimbursed in time. A second compensation shall be fixed in so far as the amount of duty is not refunded not later than three months after the end of the time limits laid down in paragraph 5 and paragraph 6. A third resettlement shall be determined in so far as the amount of duty is not refunded not later than three months after the date of the entry of the obligation to the second refundable payment. The second and third reseeding are in each case 1% of the amount not reimbursed for the relevant cut-off date.

(10) There is no entitlement to an amordition notice if the contractor does not comply with his obligation to participate within a period of one month after receipt of a corresponding request from the tax authority.

(11) It is not possible to fix an amalgam which does not reach the amount of EUR 50. "

3. Art. I § 3a together with the heading is:

" Decoration procedure for entrepreneurs not established in the Community territory

(1) The operator not established in the territory of the Community has to apply for the refund by means of an officially prescribed form at the Finanzamt Graz Stadt. The application shall be made within six months of the end of the calendar year in which the claim for reimbursement has been made. In the application, the trader shall calculate the amount to be reimbursedthemselves. The refund application shall be accompanied by the invoices and receipts of the imported import turnover tax in the original.

(2) The amount to be refunded must be at least 400 euros. This shall not apply if the refund period is the calendar year or the last period of a calendar year. For these periods of refund, the amount to be reimbursable must be at least 50 euro.

(3) In the cases referred to in § 1 (1) (1) (1) (1) (1) (1), the trader must prove to the Finanzamt Graz-Stadt that he/she is registered under a tax number as an entreprenter. "

4. In Art. II the following paragraph 5 is added:

" (5) Art. 1, § 1, § 3 and § 3a, as amended by the BGBl Regulation. II No 222/2009, shall apply for the first time to pre-tax refund applications submitted after 31 December 2009. "

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