On Sep. 8, AUT GVT issued exemption declaration implementing reg.
AUT GVT published Regulation on the implementation of the digital declaration of exemption (Declaration of Exemption Implementation Ordinance – BefE-DV).
Follows AUT GVT Jun. 2023 issued details on the Tax Amendment Act 2023, #176342.
Purpose
Details for the electronic transmission of data from the digital exemption declaration to the responsible tax office that must be carried out under the FinanzOnline procedure.
The transmission is only permitted via data stream transmission and via a web service.
Participants are credit institutions obliged to deduct the deductions under the Income Tax Act; they can use a service provider to transmit data upon tax office's notification.
Tax office must be notified immediately of the termination of the service relationship.
List of the transmitted information; initial transmission, follow-up and cancellation.
Effectiveness
Data transmission for digital exemption declarations can take place from Jan. 2, 2025.
