Verordnung des Bundesministers für Finanzen zur elften Änderung der FinanzOnline-Verordnung 2006
348. Verordnung des Bundesministers für Finanzen zur elften Änderung der FinanzOnline-Verordnung 2006
Auf Grund der §§ 86a, 90a und 97 Abs. 3 der Bundesabgabenordnung ? BAO, BGBl. Nr. 194/1961, zuletzt geändert durch das Bundesgesetz BGBl. I Nr. 52/2021, wird verordnet:
Die FinanzOnline-Verordnung 2006 (FOnV 2006), BGBl. II Nr. 97/2006, zuletzt geändert durch die Verordnung BGBl. II Nr. 122/2020, wird wie folgt geändert:
In § 1 wird nach Abs. 2 folgender Abs. 2a eingefügt:
?(2a) Das Verfahren FinanzOnline kann für Zwecke der mobilen Nutzung durch die Bereitstellung einer Applikation für Mobilgeräte erweitert werden. Die automationsunterstützte Datenübertragung ist zulässig für die Funktionen, die dem jeweiligen Teilnehmer in dieser Applikation zur Verfügung stehen.?
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