{"id":507,"date":"2016-07-15T16:06:43","date_gmt":"2016-07-15T14:06:43","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=507"},"modified":"2021-08-11T13:30:47","modified_gmt":"2021-08-11T11:30:47","slug":"registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/de\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/","title":{"rendered":"Registrierung einer ausl\u00e4ndischen Person nach dem 1.1.2016"},"content":{"rendered":"<p><strong>Wann ensteht einem ausl\u00e4ndischen Steuerzahler die Pflicht zur Registrierung?<\/strong><\/p>\n<p><b>Einem ausl\u00e4ndischen Steuerzahler entsteht die Pflicht zur Registrierung <\/b>gem\u00e4\u00df \u00a7 5 MwSt.-Gesetz unter anderem auch, wenn er <i>Empf\u00e4nger von Bauarbeiten im Inland ist, resp. wenn ihm <\/i><i>Ware mit Installation und Montage im Inland<\/i> <i>von einer anderen ausl\u00e4ndischen Person geliefert wird<\/i>, da gem\u00e4\u00df \u00a7 69 Abs. 12 Buchst. j) des MwSt.-Gesetzes ein Steuerzahler, der Empf\u00e4nger einer Erf\u00fcllung eines anderen Steuerzahlers ist, <b>verpflichtet ist<\/b>, <i>Steuern f\u00fcr die<\/i> <i>Lieferung von Bauarbeiten zu bezahlen, einschlie\u00dflich der Lieferung von Bauten oder ihrer Teile, die zur Sektion F der Sondervorschrift geh\u00f6ren, und f\u00fcr die Lieferung von Ware mit Installation oder Montage, wenn die Installation oder Montage zur Sektion F <\/i>der Sondervorschrift geh\u00f6ren &#8211; gilt ab 1.1.2016.<\/p>","protected":false},"excerpt":{"rendered":"<p>Wann ensteht einem ausl\u00e4ndischen Steuerzahler die Pflicht zur Registrierung? Einem ausl\u00e4ndischen Steuerzahler entsteht die Pflicht zur Registrierung gem\u00e4\u00df \u00a7 5 MwSt.-Gesetz unter anderem auch, wenn er Empf\u00e4nger von Bauarbeiten im Inland ist, resp. wenn ihm Ware mit Installation und Montage im Inland von einer anderen ausl\u00e4ndischen Person geliefert wird, da gem\u00e4\u00df \u00a7 69 Abs. 12&hellip;<\/p>\n","protected":false},"author":1,"featured_media":508,"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-507","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":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Registrierung einer ausl\u00e4ndischen Person nach dem 1.1.2016 - 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\/registracia-zahranicnej-osoby-po-1-1-2016-a-dan-vztahujuca-sa-na-dodanie-stavebnych-prac\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Registr\u00e1cia zahrani\u010dnej osoby po 1.1.2016 a da\u0148 vz\u0165ahuj\u00faca sa na dodanie stavebn\u00fdch pr\u00e1c[:en]Registration of foreign entities after 1 January 2016 and VAT relating to the supply of construction or engineering work[:de]Registrierung einer ausl\u00e4ndischen Person nach dem 1.1.2016[:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"Wann ensteht einem ausl\u00e4ndischen Steuerzahler die Pflicht zur Registrierung? 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