{"id":476,"date":"2016-02-04T15:40:13","date_gmt":"2016-02-04T13:40:13","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=476"},"modified":"2021-08-11T13:30:48","modified_gmt":"2021-08-11T11:30:48","slug":"dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","title":{"rendered":"Mehrwertsteuer"},"content":{"rendered":"

In der letzten Ausgabe unseres Newsletters brachten wir Ihnen eine \u00dcbersicht der bedeutendsten \u00c4nderungen im Rahmen des MwSt.-Gesetzes mit Wirksamkeit ab 1.1.2016. Im Dezember 2015 gab die Finanzdirektion der SR (nachfolgend nur \u201eFD SR\u201c) mehrere methodische Anweisungen und Leitlinien heraus, die einige neu eingef\u00fchrte Bestimmungen n\u00e4her regeln.<\/strong><\/p>\n

Methodische Anweisung zur Sonderregelung der Geltendmachung der MwSt. auf Grundlage angenommener Zahlungen f\u00fcr Warenlieferungen oder Dienstleistungen gem\u00e4\u00df \u00a7 68d des MwSt.-Gesetzes<\/a><\/p>\n

Methodische Anweisung zur \u00dcbertragung der Steuerpflicht bei der Lieferung von Bauarbeiten gem\u00e4\u00df \u00a7 69 Abs. 12 Buchst. j) MwSt.-Gesetzes Nr. 222\/2004 GBl. im Wortlaut der geltenden Fassung<\/a><\/p>\n

Leitlinie zur Geltendmachung des gesenkten MwSt.-Satzes im Fall ausgew\u00e4hlter Lebensmittel, angef\u00fchrt in Anlage 7 des MwSt.-Gesetzes mit Wirksamkeit ab 1. Januar 2016<\/a><\/p>\n

\u00a0Leitlinie zur Klassifizierung von Bauarbeiten in Sektion F der statistischen Klassifizierung von Produkten nach T\u00e4tigkeit (CPA)<\/a><\/p>\n

Au\u00dfer den methodischen Anweisungen wurden im Zusammenhang mit der MwSt. auf dem Portal der Finanzverwaltung der SR (nachfolgend nur \u201eFV SR\u201c) auch diese ver\u00f6ffentlicht:<\/p>\n

\u00a0Methodische Anweisung zur Regelung abgezogener Steuer bei Investitionsverm\u00f6gen gem\u00e4\u00df \u00a7 54 des MwSt.-Gesetzes Nr. 222\/2004 GBl. im Wortlaut der geltenden Fassung nach dem 1.1.2016<\/a><\/p>\n

\u00a0Methodische Anweisung zur Sicherungssteuer gem\u00e4\u00df MwSt.-Gesetzes Nr. 222\/2004 GBl. im Wortlaut der geltenden Fassung<\/a><\/p>\n

\u00a0Methodische Anweisung zur Geltendmachung der MwSt. bei Gruppenregistrierung gem\u00e4\u00df MwSt.-Gesetzes Nr. 222\/2004 GBl. im Wortlaut der geltenden Fassung im Wortlaut des Nachtrags 1<\/a><\/p>","protected":false},"excerpt":{"rendered":"

In der letzten Ausgabe unseres Newsletters brachten wir Ihnen eine \u00dcbersicht der bedeutendsten \u00c4nderungen im Rahmen des MwSt.-Gesetzes mit Wirksamkeit ab 1.1.2016. Im Dezember 2015 gab die Finanzdirektion der SR (nachfolgend nur \u201eFD SR\u201c) mehrere methodische Anweisungen und Leitlinien heraus, die einige neu eingef\u00fchrte Bestimmungen n\u00e4her regeln. Methodische Anweisung zur Sonderregelung der Geltendmachung der MwSt.…<\/p>\n","protected":false},"author":1,"featured_media":477,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[22,9],"tags":[],"class_list":{"0":"post-476","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-22","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"\nMehrwertsteuer - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"In der letzten Ausgabe unseres Newsletters brachten wir Ihnen eine \u00dcbersicht der bedeutendsten \u00c4nderungen im Rahmen des MwSt.-Gesetzes mit Wirksamkeit ab 1.1.2016. Im Dezember 2015 gab die Finanzdirektion der SR (nachfolgend nur \u201eFD SR\u201c) mehrere methodische Anweisungen und Leitlinien heraus, die einige neu eingef\u00fchrte Bestimmungen n\u00e4her regeln. Methodische Anweisung zur Sonderregelung der Geltendmachung der MwSt.…\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore BDR s. r. o.\" \/>\n<meta property=\"article:published_time\" content=\"2016-02-04T13:40:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-08-11T11:30:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"475\" \/>\n\t<meta property=\"og:image:height\" content=\"317\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dan103065\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Verfasst von\" \/>\n\t<meta name=\"twitter:data1\" content=\"dan103065\" \/>\n\t<meta name=\"twitter:label2\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data2\" content=\"3\u00a0Minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\",\"url\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\",\"name\":\"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.\",\"isPartOf\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\",\"datePublished\":\"2016-02-04T13:40:13+00:00\",\"dateModified\":\"2021-08-11T11:30:48+00:00\",\"author\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage\",\"url\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\",\"contentUrl\":\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg\",\"width\":475,\"height\":317},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Domovsk\u00e1 str\u00e1nka\",\"item\":\"https:\/\/www.moore-bdr.sk\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Mehrwertsteuer\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#website\",\"url\":\"https:\/\/www.moore-bdr.sk\/\",\"name\":\"Moore BDR s. r. o.\",\"description\":\"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.moore-bdr.sk\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841\",\"name\":\"dan103065\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g\",\"caption\":\"dan103065\"},\"url\":\"https:\/\/www.moore-bdr.sk\/de\/author\/dan103065\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","og_locale":"de_DE","og_type":"article","og_title":"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.","og_description":"In der letzten Ausgabe unseres Newsletters brachten wir Ihnen eine \u00dcbersicht der bedeutendsten \u00c4nderungen im Rahmen des MwSt.-Gesetzes mit Wirksamkeit ab 1.1.2016. Im Dezember 2015 gab die Finanzdirektion der SR (nachfolgend nur \u201eFD SR\u201c) mehrere methodische Anweisungen und Leitlinien heraus, die einige neu eingef\u00fchrte Bestimmungen n\u00e4her regeln. Methodische Anweisung zur Sonderregelung der Geltendmachung der MwSt.…","og_url":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","og_site_name":"Moore BDR s. r. o.","article_published_time":"2016-02-04T13:40:13+00:00","article_modified_time":"2021-08-11T11:30:48+00:00","og_image":[{"width":475,"height":317,"url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","type":"image\/jpeg"}],"author":"dan103065","twitter_card":"summary_large_image","twitter_misc":{"Verfasst von":"dan103065","Gesch\u00e4tzte Lesezeit":"3\u00a0Minuten"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","url":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/","name":"[:sk]Da\u0148 z pridanej hodnoty - metodick\u00e9 pokyny z decembra 2015[:en]Value added tax[:de]Mehrwertsteuer[:] - Moore BDR s. r. o.","isPartOf":{"@id":"https:\/\/www.moore-bdr.sk\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage"},"image":{"@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","datePublished":"2016-02-04T13:40:13+00:00","dateModified":"2021-08-11T11:30:48+00:00","author":{"@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841"},"breadcrumb":{"@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#primaryimage","url":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","contentUrl":"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2016\/11\/ThinkstockPhotos-468349408-small.jpg","width":475,"height":317},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore-bdr.sk\/de\/dan-z-pridanej-hodnoty-metodicke-pokyny-z-decembra-2015\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Domovsk\u00e1 str\u00e1nka","item":"https:\/\/www.moore-bdr.sk\/"},{"@type":"ListItem","position":2,"name":"Mehrwertsteuer"}]},{"@type":"WebSite","@id":"https:\/\/www.moore-bdr.sk\/#website","url":"https:\/\/www.moore-bdr.sk\/","name":"Moore BDR s. r. o.","description":"Na\u0161e portf\u00f3lio zah\u0155\u0148a: audit \u00fa\u010dtovn\u00edctva, da\u0148ov\u00e9 poradenstvo, f\u00fazie, akviz\u00edcie, Due diligence, Bratislava, Bansk\u00e1 Bystrica","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore-bdr.sk\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Person","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/19fdb5f0d614cacda38e9b29e2036841","name":"dan103065","image":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/www.moore-bdr.sk\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6c3042dd98b84a49f0e9afa21fe03723?s=96&d=mm&r=g","caption":"dan103065"},"url":"https:\/\/www.moore-bdr.sk\/de\/author\/dan103065\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/posts\/476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/comments?post=476"}],"version-history":[{"count":2,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/posts\/476\/revisions"}],"predecessor-version":[{"id":792,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/posts\/476\/revisions\/792"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/media\/477"}],"wp:attachment":[{"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/media?parent=476"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/categories?post=476"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore-bdr.sk\/de\/wp-json\/wp\/v2\/tags?post=476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}