Verordnung des Bundesministers für Finanzen vom 11. Dezember 1974 über die umsatzsteuerliche Behandlung von Leistungen ausländischer Unternehmer
Auf Grund des § 48 der Bundesabgabenordnung,
BGBl. Nr. 194/1961, wird verordnet:
§ 1. (1) Steuerbare Lieferungen und sonstige Leistungen durch einen Unternehmer, der im Inland weder einen Wohnsitz (Sitz) noch seinen gewöhnlichen Aufenthalt oder eine Betriebsstätte hat, sind — soweit sie nicht bereits unter eine der Befreiungsbestimmungen des § 6 des Umsatzsteuergesetzes 1972, BGBl. Nr. 223, fallen oder der Einzelbesteuerung nach § 20 Abs. 4 des Umsatzsteuergesetzes 1972 unterliegen — unter den folgenden Voraussetzungen von der Umsatzsteuer befreit:
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Über die Lieferungen oder sonstigen Leistungen dürfen keine Rechnungen ausgestellt werden, in denen die Umsatzsteuer gesondert ausgewiesen ist (§ 11 des Umsatzsteuergesetzes 1972);
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die Lieferungen oder sonstigen Leistungen müssen an einen Unternehmer für dessen Unternehmen bewirkt werden und dürfen nicht im Zusammenhang mit steuerfreien Umsätzen des Leistungsempfängers — ausgenommen jene nach § 6 Z. 1 bis 6 des Umsatzsteuergesetzes 1972 — stehen;
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auf die Umsätze des Leistungsempfängers dürfen weder die Bestimmungen des § 21
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6 noch des § 22 des Umsatzsteuergesetzes 1972 Anwendung finden.
(2) Für Umsätze, die nach Abs. 1 von der Steuer befreit sind, tritt gemäß § 12 Abs. 3 Z. 1
und 2 des Umsatzsteuergesetzes 1972 der Ausschluß
vom Vorsteuerabzug ein.
(3) Ändert sich nachträglich eine der unter
§ 1 Z. 1 und 2 geforderten Voraussetzungen, so entfällt die Steuerfreiheit. Die Steuerpflicht tritt für jenen Veranlagungszeitraum ein, in dem die Voraussetzung für die Steuerfreiheit weggefallen ist.
§ 2. Erbringt ein Unternehmer, der im Inland weder einen Wohnsitz (Sitz) noch seinen gewöhnlichen Aufenthalt oder eine Betriebsstätte hat,
im Inland eine Werklieferung (§ 3...
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