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Viele Unternehmen haben in den letzten Woche gehofft, dass die Registrierkassenpflicht doch noch für verfassungswidrig erklärt wird. Drei Unternehmer aus der Steiermark hielten den durch die Registrierkasse verursachten Aufwand für unverhältnismäßig hoch und hatten unter anderem mit Verletzung des Grundrechtes auf Freiheit der Erwerbstätigkeit argumentiert.

Der VfGH hat die Anträge allerdings abgelehnt. Die Registrierkassenpflicht wurde somit für verfassungskonform erklärt. Allerdings wurde entschieden, dass der Start der Registrierkassenpflicht nicht mit 1. Jänner schlagend ist, sondern frühestens mit 1. Mai 2016. Zur Ermittlung der relevanten Umsatzgrenzen wird nun das Jahr 2016 herangezogen. Dies heißt: Umsätze ab den 1. Jänner 2016 werden für die Ermittlung (Jahresumsatz über 15.000 € und Barumsätze größer 7.500 €) herangezogen. D. h. das Überschreiten der Umsätze im Jahr 2015 hat keinen Einfluss auf die Registrierkassenpflicht.

Der erste maßgebliche Monat für die Ermittlung ist somit der Jänner 2016. Hat man in diesem Monat die Umsatzgrenzen bereits überschritten, gilt somit der Mai als frühetens Monat für den verpflichtenden Einsatz der Registrierkasse. Hat man in einem Monat die Registrierkassenpflicht überschritten, gilt der viertfolgende Monat nach Ablauf des Voranmeldezeitraums, als verpflichtend für die Anschaffung einer Registrierkasse.

Weitere Informationen zur Registrierkassenpflicht finden Sie unter: https://www.bmf.gv.at/steuern/selbststaendige-unternehmer/Registrierkassen.html

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Facebook

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Twitter

[/et_pb_social_media_follow_network][et_pb_social_media_follow_network _builder_version=“3.26.6″ social_network=“instagram“ skype_action=“call“ url=“https://www.instagram.com/offisy_makes_office_easy/“ background_color=“#ea2c59″ use_background_color_gradient=“off“ background_color_gradient_start=“#2b87da“ background_color_gradient_end=“#29c4a9″ background_color_gradient_type=“linear“ background_color_gradient_direction=“180deg“ background_color_gradient_direction_tablet=“180deg“ background_color_gradient_direction_phone=“180deg“ background_color_gradient_direction_radial=“center“ background_color_gradient_start_position=“0%“ background_color_gradient_start_position_tablet=“0%“ background_color_gradient_start_position_phone=“0%“ background_color_gradient_end_position=“100%“ background_color_gradient_end_position_tablet=“100%“ background_color_gradient_end_position_phone=“100%“ background_color_gradient_overlays_image=“off“ parallax=“off“ parallax_method=“on“ background_size=“cover“ background_position=“center“ background_repeat=“no-repeat“ background_blend=“normal“ allow_player_pause=“off“ background_video_pause_outside_viewport=“on“ use_icon_font_size=“off“ custom_button=“off“ button_bg_use_color_gradient=“off“ button_bg_color_gradient_overlays_image=“off“ button_text_shadow_style=“none“ button_text_shadow_horizontal_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_horizontal_length_tablet=“0px“ button_text_shadow_horizontal_length_phone=“0px“ button_text_shadow_vertical_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_vertical_length_tablet=“0px“ button_text_shadow_vertical_length_phone=“0px“ button_text_shadow_blur_strength=“button_text_shadow_style,%91object Object%93″ button_text_shadow_blur_strength_tablet=“1px“ button_text_shadow_blur_strength_phone=“1px“ box_shadow_style_button=“none“ box_shadow_horizontal_button=“box_shadow_style_button,%91object Object%93″ box_shadow_horizontal_button_tablet=“0px“ box_shadow_horizontal_button_phone=“0px“ box_shadow_vertical_button=“box_shadow_style_button,%91object Object%93″ box_shadow_vertical_button_tablet=“0px“ box_shadow_vertical_button_phone=“0px“ box_shadow_blur_button=“box_shadow_style_button,%91object Object%93″ box_shadow_blur_button_tablet=“40px“ box_shadow_blur_button_phone=“40px“ box_shadow_spread_button=“box_shadow_style_button,%91object Object%93″ box_shadow_spread_button_tablet=“0px“ box_shadow_spread_button_phone=“0px“ box_shadow_style=“none“ box_shadow_horizontal=“box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=“0px“ box_shadow_horizontal_phone=“0px“ box_shadow_vertical=“box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=“0px“ box_shadow_vertical_phone=“0px“ box_shadow_blur=“box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=“40px“ box_shadow_blur_phone=“40px“ box_shadow_spread=“box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=“0px“ box_shadow_spread_phone=“0px“ hover_transition_duration=“300ms“ hover_transition_duration_tablet=“300ms“ hover_transition_duration_phone=“300ms“ hover_transition_delay=“0ms“ hover_transition_delay_tablet=“0ms“ hover_transition_delay_phone=“0ms“ hover_transition_speed_curve=“ease“]

Instagram

[/et_pb_social_media_follow_network][et_pb_social_media_follow_network _builder_version=“3.26.6″ social_network=“youtube“ skype_action=“call“ url=“https://www.youtube.com/channel/UCtpClVCPogCAfi5k7AaT6mw“ background_color=“#a82400″ use_background_color_gradient=“off“ background_color_gradient_start=“#2b87da“ background_color_gradient_end=“#29c4a9″ background_color_gradient_type=“linear“ background_color_gradient_direction=“180deg“ background_color_gradient_direction_tablet=“180deg“ background_color_gradient_direction_phone=“180deg“ background_color_gradient_direction_radial=“center“ background_color_gradient_start_position=“0%“ background_color_gradient_start_position_tablet=“0%“ background_color_gradient_start_position_phone=“0%“ background_color_gradient_end_position=“100%“ background_color_gradient_end_position_tablet=“100%“ background_color_gradient_end_position_phone=“100%“ background_color_gradient_overlays_image=“off“ parallax=“off“ parallax_method=“on“ background_size=“cover“ background_position=“center“ background_repeat=“no-repeat“ background_blend=“normal“ allow_player_pause=“off“ background_video_pause_outside_viewport=“on“ use_icon_font_size=“off“ custom_button=“off“ button_bg_use_color_gradient=“off“ button_bg_color_gradient_overlays_image=“off“ button_text_shadow_style=“none“ button_text_shadow_horizontal_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_horizontal_length_tablet=“0px“ button_text_shadow_horizontal_length_phone=“0px“ button_text_shadow_vertical_length=“button_text_shadow_style,%91object Object%93″ button_text_shadow_vertical_length_tablet=“0px“ button_text_shadow_vertical_length_phone=“0px“ button_text_shadow_blur_strength=“button_text_shadow_style,%91object Object%93″ button_text_shadow_blur_strength_tablet=“1px“ button_text_shadow_blur_strength_phone=“1px“ box_shadow_style_button=“none“ box_shadow_horizontal_button=“box_shadow_style_button,%91object Object%93″ box_shadow_horizontal_button_tablet=“0px“ box_shadow_horizontal_button_phone=“0px“ box_shadow_vertical_button=“box_shadow_style_button,%91object Object%93″ box_shadow_vertical_button_tablet=“0px“ box_shadow_vertical_button_phone=“0px“ box_shadow_blur_button=“box_shadow_style_button,%91object Object%93″ box_shadow_blur_button_tablet=“40px“ box_shadow_blur_button_phone=“40px“ box_shadow_spread_button=“box_shadow_style_button,%91object Object%93″ box_shadow_spread_button_tablet=“0px“ box_shadow_spread_button_phone=“0px“ box_shadow_style=“none“ box_shadow_horizontal=“box_shadow_style,%91object Object%93″ box_shadow_horizontal_tablet=“0px“ box_shadow_horizontal_phone=“0px“ box_shadow_vertical=“box_shadow_style,%91object Object%93″ box_shadow_vertical_tablet=“0px“ box_shadow_vertical_phone=“0px“ box_shadow_blur=“box_shadow_style,%91object Object%93″ box_shadow_blur_tablet=“40px“ box_shadow_blur_phone=“40px“ box_shadow_spread=“box_shadow_style,%91object Object%93″ box_shadow_spread_tablet=“0px“ box_shadow_spread_phone=“0px“ hover_transition_duration=“300ms“ hover_transition_duration_tablet=“300ms“ hover_transition_duration_phone=“300ms“ hover_transition_delay=“0ms“ hover_transition_delay_tablet=“0ms“ hover_transition_delay_phone=“0ms“ hover_transition_speed_curve=“ease“]

Youtube

[/et_pb_social_media_follow_network][/et_pb_social_media_follow][/et_pb_column][/et_pb_row][et_pb_row _builder_version=“3.26.6″ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ z_index_tablet=“500″ global_module=“10642″][et_pb_column type=“1_2″ global_parent=“10642″ custom_padding__hover=“|||“ custom_padding=“|||“][et_pb_post_nav admin_label=“navigation back“ global_parent=“10642″ _builder_version=“3.26.6″ in_same_term=“off“ title_font_size=“18px“ title_text_shadow_horizontal_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_horizontal_length_tablet=“0px“ title_text_shadow_vertical_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_vertical_length_tablet=“0px“ title_text_shadow_blur_strength=“title_text_shadow_style,%91object Object%93″ title_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ z_index_tablet=“500″ title_text_color=“#16756d“ show_next=“off“ /][/et_pb_column][et_pb_column type=“1_2″ global_parent=“10642″ custom_padding__hover=“|||“ custom_padding=“|||“][et_pb_post_nav admin_label=“navigation forward“ global_parent=“10642″ _builder_version=“3.26.6″ in_same_term=“off“ title_font_size=“18px“ title_text_shadow_horizontal_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_horizontal_length_tablet=“0px“ title_text_shadow_vertical_length=“title_text_shadow_style,%91object Object%93″ title_text_shadow_vertical_length_tablet=“0px“ title_text_shadow_blur_strength=“title_text_shadow_style,%91object Object%93″ title_text_shadow_blur_strength_tablet=“1px“ box_shadow_horizontal_tablet=“0px“ box_shadow_vertical_tablet=“0px“ box_shadow_blur_tablet=“40px“ box_shadow_spread_tablet=“0px“ z_index_tablet=“500″ title_text_color=“#16756d“ show_prev=“off“ /][/et_pb_column][/et_pb_row][/et_pb_section]