Verordnung des Bundesministers für Finanzen betreffend die automationsunterstützte Übermittlung von Daten der Zusammenfassenden Meldung gemäß Art. 21 Abs. 10 UStG 1994 (ZMÜ-VO)
Auf Grund des Art. 21 Abs. 10 des .Umsatzsteuergesetzes 1994, BGBl. Nr. 663, in der Fassung BGBl. Nr. 21/1995 wird verordnet:
§ 1. Die Übermittlung der Daten der Zusammenfassenden Meldung mittels Datenleitung an das Finanzamt hat über eine Übermittlungsstelle zu erfolgen.
§ 2. (1) Übermittlungsstelle ist die Radio-Austria AG.
(2) Die Übermittlungsstelle ist Dienstleister der Finanzämter im Sinne des § 13 Datenschutzgesetz.
§ 3. (1) Für eine Datenübermittlung im Sinne dieser Verordnung ist eine Anmeldung bei der Übermittlungsstelle nach dem amtlichen Vordruck erforderlich. Liegt bereits eine Anmeldung zu einem anderen Übermittlungsverfahren vor, kann eine neuerliche Anmeldung unterbleiben.
(2) Nach erfolgter Anmeldung zur Teilnahme am Übermittlungsverfahren sind die Daten der Zusammenfassenden Meldung mittels Datenleitung zu übermitteln.
§ 4. (1) Vom Bundesministerium für Finanzen sind Richtlinien zu erstellen, die den Satzaufbau und die Regeln über die Feldinhalte der zu übermittelnden Datensätze enthalten. Diese Richtlinien sind im Amtsblatt der Österreichischen Finanzverwaltung zu veröffentlichen.
(2) Die Datenübermittlung hat diesen Richtlinien zu entsprechen.
§ 5. (1) Die Übermittlung der Daten der Zusammenfassenden Meldung hat in einer Sendung zu erfolgen.
(2) Werden Daten einer Zusammenfassenden Meldung mehrfach übermittelt, sind die jeweils zuletzt übermittelten Daten maßgeblich.
§ 6. (1) Über jede erfolgreiche Sendung ist durch die Übermittlungsstelle (§ 2) dem Abgabepflichtigen oder dem vom Abgabepflichtigen zur Datenübermittlung Beauftragten eine Empfangsbestätigung mit folgenden Angaben zu übersenden:
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Name des Abgabepflichtigen und des Beauftragten 2. Datum und Uhrzeit der Übermittlung 3. Anzahl der richtigen und fehlerhaft übermittelten Zusammenfassenden Meldungen je Abgabepflichtigen.
(2) Die Empfangsbestätigung (Abs. 1)...
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