Finanzministerin unterzeichnet Umsatzsteuerbetrugsbekämpfungsverordnung

Für bestimmte betrugsanfällige Bereiche hat die Bundesministerin für Finanzen die Umsatzsteuerbetrugsbekämpfungsverordnung unterzeichnet, die auf Umsätze ab 01.01.2014 anzuwenden ist.

Konkret geht in folgenden Sachverhalten, welche sich auf Lieferungen zwischen Unternehmen beziehen (B2B)  die Steuerschuld auf den Leistungsempfänger über (Reverse Charge):

  1. B2B Lieferung von Videospielkonsolen, Laptops, Tablet Computer, wenn das in der Rechnung ausgewiesene Entgelt mindestens EUR 5.000,00 beträgt.
  2. B2B Lieferungen von Gas und Elektrizität zur Weiterlieferung mit untergeordnetem Eigenverbrauch
  3. Übertragung von Gas- und Elektrizitätszertifikaten
  4. Lieferung von Metallen ausgenommen
    1. Metalllieferungen die unter die Schrottverordnung fallen
    2. bei Anwendung der Differenzbesteuerung
    3. Steuerpflichtige Lieferungen von Anlagengold

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