{"id":2451,"date":"2014-01-13T12:51:54","date_gmt":"2014-01-13T11:51:54","guid":{"rendered":"https:\/\/www.fixmetall.at\/?p=2451"},"modified":"2017-08-29T15:46:41","modified_gmt":"2017-08-29T14:46:41","slug":"steuer","status":"publish","type":"post","link":"https:\/\/www.fixmetall.at\/en\/steuer\/","title":{"rendered":"Reverse Charge - Change in sales tax offsetting"},"content":{"rendered":"<p>From <span style=\"text-decoration: underline;\"><strong>January 1, 2014<\/strong> <\/span>A new ordinance of the Ministry of Finance (&quot;VAT fraud control ordinance&quot; - UStBBKV, Federal Law Gazette No. 369 of November 26, 2013) comes into force, which now also makes a large part of the products of the steel trade free of VAT. Insofar as it is a company with an Austrian UID number, the sales tax liability is transferred to the recipient of the goods, but at the same time has the right to deduct input tax in the same amount. (Reverse charge).<\/p>\n<p><strong>All materials traded by us are covered by this regulation with the following exceptions:\u00a0<\/strong><\/p>\n<ul>\n<li>Pipe and pipe parts (all materials)<\/li>\n<li>Pipe accessories, fittings, fittings (all materials)<\/li>\n<li>Plastics<\/li>\n<li>Ribbed polyethylene lamella plug for tube<\/li>\n<li>Expanded metals, wire mesh<\/li>\n<\/ul>\n<p><strong>At all <span style=\"text-decoration: underline;\">Deliveries to entrepreneurs<\/span> The materials covered by the regulation are therefore from 1.1.2014 <span style=\"text-decoration: underline;\">no sales tax<\/span> to show more.<\/strong><\/p>\n<p>In practice, this means that our deliveries are now tax-free (depending on the product), provided you send us yours <span style=\"text-decoration: underline;\">UID number<\/span> announce. Please note when ordering that we must continue to issue you an invoice with &quot;normal&quot; sales tax if we do not have your UID number.<\/p>\n<p>Further information on the new regulation:<\/p>\n<p style=\"padding-left: 30px;\">\u2013 <a title=\"WKO - Information sheet on the regulation\" href=\"https:\/\/www.wko.at\/service\/steuern\/Reverse-Charge---Umkehr-der-Steuerschuld.html\">WKO - Information sheet on the regulation<\/a><br \/>\n\u2013 <a title=\"Federal Law Gazette\" href=\"https:\/\/www.ris.bka.gv.at\/Dokumente\/BgblAuth\/BGBLA_2014_II_120\/BGBLA_2014_II_120.pdf\">Federal Law Gazette<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>From January 1, 2014, a new ordinance of the Ministry of Finance (&quot;VAT fraud prevention ordinance&quot; - UStBBKV, Federal Law Gazette No. 369 of November 26, 2013) comes into force, which now also makes a large part of the products of the steel trade free of VAT. If it is a company with an Austrian UID number, the sales tax liability is transferred to the recipient of the goods, but at the same time a claim ...<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[188],"tags":[210,211,208,209],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.13 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reverse Charge - \u00c4nderung bei der Umsatzsteuerverrechnung<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fixmetall.at\/en\/steuer\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reverse Charge - \u00c4nderung bei der Umsatzsteuerverrechnung\" \/>\n<meta property=\"og:description\" content=\"Ab 1. J\u00e4nner 2014 tritt eine neue Verordnung des Finanzministeriums (\u201eUmsatzsteuerbetrugsbek\u00e4mpfungsverordnung\u201c \u2013 UStBBKV, BGBl. Nr. 369 vom 26.11.2013) in Kraft, die nun auch einen Gro\u00dfteil der Produkte des Stahlhandels umsatzsteuerfrei stellt. In sofern es sich dabei um ein Unternehmen mit \u00f6sterreichsicher UID-Nummer handelt, geht\u00a0die Umsatzsteuerschuld\u00a0auf den Empf\u00e4nger der Ware \u00fcber, der aber gleichzeitig einen Anspruch...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fixmetall.at\/en\/steuer\/\" \/>\n<meta property=\"og:site_name\" content=\"Fixmetall\" \/>\n<meta property=\"article:published_time\" content=\"2014-01-13T11:51:54+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-08-29T14:46:41+00:00\" \/>\n<meta name=\"author\" content=\"fdb\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"fdb\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fixmetall.at\/en\/steuer\/\",\"url\":\"https:\/\/www.fixmetall.at\/en\/steuer\/\",\"name\":\"Reverse Charge - \u00c4nderung bei der Umsatzsteuerverrechnung\",\"isPartOf\":{\"@id\":\"https:\/\/www.fixmetall.at\/#website\"},\"datePublished\":\"2014-01-13T11:51:54+00:00\",\"dateModified\":\"2017-08-29T14:46:41+00:00\",\"author\":{\"@id\":\"https:\/\/www.fixmetall.at\/#\/schema\/person\/3f782cd3a4d5462c27697377f7d95f80\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.fixmetall.at\/en\/steuer\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fixmetall.at\/en\/steuer\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fixmetall.at\/en\/steuer\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Startseite\",\"item\":\"https:\/\/www.fixmetall.at\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Reverse Charge &#8211; \u00c4nderung bei der Umsatzsteuerverrechnung\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fixmetall.at\/#website\",\"url\":\"https:\/\/www.fixmetall.at\/\",\"name\":\"Fixmetall\",\"description\":\"Der Profi F\u00fcr Stahl &amp; Metall\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fixmetall.at\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.fixmetall.at\/#\/schema\/person\/3f782cd3a4d5462c27697377f7d95f80\",\"name\":\"fdb\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.fixmetall.at\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/d5b6f5a54b7d25395679a579b6ea6e77?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/d5b6f5a54b7d25395679a579b6ea6e77?s=96&d=mm&r=g\",\"caption\":\"fdb\"},\"sameAs\":[\"https:\/\/www.fixmetall.at\"],\"url\":\"https:\/\/www.fixmetall.at\/en\/author\/fdb\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Reverse Charge - \u00c4nderung bei der Umsatzsteuerverrechnung","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fixmetall.at\/en\/steuer\/","og_locale":"en_US","og_type":"article","og_title":"Reverse Charge - \u00c4nderung bei der Umsatzsteuerverrechnung","og_description":"Ab 1. 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In sofern es sich dabei um ein Unternehmen mit \u00f6sterreichsicher UID-Nummer handelt, geht\u00a0die Umsatzsteuerschuld\u00a0auf den Empf\u00e4nger der Ware \u00fcber, der aber gleichzeitig einen Anspruch...","og_url":"https:\/\/www.fixmetall.at\/en\/steuer\/","og_site_name":"Fixmetall","article_published_time":"2014-01-13T11:51:54+00:00","article_modified_time":"2017-08-29T14:46:41+00:00","author":"fdb","twitter_misc":{"Written by":"fdb","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.fixmetall.at\/en\/steuer\/","url":"https:\/\/www.fixmetall.at\/en\/steuer\/","name":"Reverse Charge - \u00c4nderung bei der Umsatzsteuerverrechnung","isPartOf":{"@id":"https:\/\/www.fixmetall.at\/#website"},"datePublished":"2014-01-13T11:51:54+00:00","dateModified":"2017-08-29T14:46:41+00:00","author":{"@id":"https:\/\/www.fixmetall.at\/#\/schema\/person\/3f782cd3a4d5462c27697377f7d95f80"},"breadcrumb":{"@id":"https:\/\/www.fixmetall.at\/en\/steuer\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fixmetall.at\/en\/steuer\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fixmetall.at\/en\/steuer\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Startseite","item":"https:\/\/www.fixmetall.at\/"},{"@type":"ListItem","position":2,"name":"Reverse Charge &#8211; \u00c4nderung bei der Umsatzsteuerverrechnung"}]},{"@type":"WebSite","@id":"https:\/\/www.fixmetall.at\/#website","url":"https:\/\/www.fixmetall.at\/","name":"fixed metal","description":"Der Profi F\u00fcr Stahl &amp; Metall","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fixmetall.at\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.fixmetall.at\/#\/schema\/person\/3f782cd3a4d5462c27697377f7d95f80","name":"fdb","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.fixmetall.at\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/d5b6f5a54b7d25395679a579b6ea6e77?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/d5b6f5a54b7d25395679a579b6ea6e77?s=96&d=mm&r=g","caption":"fdb"},"sameAs":["https:\/\/www.fixmetall.at"],"url":"https:\/\/www.fixmetall.at\/en\/author\/fdb\/"}]}},"_links":{"self":[{"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/posts\/2451"}],"collection":[{"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/comments?post=2451"}],"version-history":[{"count":11,"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/posts\/2451\/revisions"}],"predecessor-version":[{"id":5331,"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/posts\/2451\/revisions\/5331"}],"wp:attachment":[{"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/media?parent=2451"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/categories?post=2451"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.fixmetall.at\/en\/wp-json\/wp\/v2\/tags?post=2451"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}