Regulation on the electronic transmission of records in accordance with the VAT Act
Initiative
Official name
265. Verordnung des Bundesministers für Finanzen über die elektronische Übermittlung von Aufzeichnungen gemäß § 18a des Umsatzsteuergesetzes 1994
Type
Regulation
Level 2
Initiator
Austrian government
Submitted
21.04.2023
Doc. code
BGBl. II Nr. 265/2023
Summary
Status
Status
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Current version
Final version
Next step
Entry into force and application
Entry into force
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Application date
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Scope
Relevant for
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Associated initiatives
Level 1
–
Level 2
–
Level 3 / Other
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Source: Austrian government, BGBl. II Nr. 265/2023, 2023