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UStDV Umsatzsteuer-Durchführungsverordnung
Unternehmer, auf deren Umsätze § 19 Abs. 1 Satz 1 des Gesetzes anzuwenden ist, haben an Stelle der nach § 22 Abs. 2 bis 4 des Gesetzes vorgeschriebenen Angaben Folgendes aufzuzeichnen:
- 1.
- die Werte der erhaltenen Gegenleistungen für die von ihnen ausgeführten Lieferungen und sonstigen Leistungen;
- 2.
- die sonstigen Leistungen im Sinne des § 3 Abs. 9a Nr. 2 des Gesetzes. Für ihre Bemessung gilt Nummer 1 entsprechend.
Quelle: BMJ
Import: