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UStDV Umsatzsteuer-Durchführungsverordnung
Öffentliches RechtVerwaltungsrechtBesonderes Verwaltungsrecht
Steuerrecht & Steuerverfahrensrecht
(1) Bei Vermittlungen im Sinne des § 4 Nr. 5 des Gesetzes ist § 13 Abs. 1 entsprechend anzuwenden.
(2) Der Unternehmer soll regelmäßig folgendes aufzeichnen:
- 1.
- die Vermittlung und den vermittelten Umsatz;
- 2.
- den Tag der Vermittlung;
- 3.
- den Namen und die Anschrift des Unternehmers, der den vermittelten Umsatz ausgeführt hat;
- 4.
- das für die Vermittlung vereinbarte Entgelt oder bei der Besteuerung nach vereinnahmten Entgelten das für die Vermittlung vereinnahmte Entgelt und den Tag der Vereinnahmung.
Quelle: BMJ
Import: