Changes to the VAT Act

:: Extension of the self-consumption tax for passenger cars - Foreign leasing until December 31, 2006
The limitation of the application of § 1, paragraph 1, letter d of the UStG to transactions carried out before 1 January 2006 means in practice the extension of a provision until the end of 2005, which is likely to be classified as unlawful by the European Court of Justice. In the specialist literature, this Austrian solution is described as being in conflict with Community law.

:: Compulsory electronic transmission of sales tax advance declarations
Submission of the official form is only permitted if electronic transmission is not feasible due to technical prerequisites. In the event of the obligation to submit the UVA (previous year’s turnover exceeding €100,000), the UVA must be submitted electronically. This applies for the first time for the pre-notification period April 2003 (15 June), for the quarterly pre-notification period 15 August 2003.

:: Invoice displays at doctors
- Compared to private individuals there is no accounting obligation, thus no continuous numbering.
- Compared to companies and Legal entities There is an accounting obligation when an invoice is requested. The provision of the UID number is only required if the right to a tax credit exists. This can only apply to services that are subject to VAT, i.e., not to tax-exempt medical services.

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