Umsatzsteuer: Steuerschuldumkehr bei Bauleistungen

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Übergangsfrist

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Anforderung an die Rechnung

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1. Umsätze, die unter das Grunderwerbsteuergesetz fallen

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2. Bestimmte Bauleistungen

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a) Welche Bauleistungen werden erfasst?

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b) Welche Bauleistungen werden nicht erfasst?

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c) Abgrenzung zur Bauabzugsteuer

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3. Der BMF-Erlass vom 31.3.2004 (BStBl. 2004 I S. 453)

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4. Die maßgebliche Gesetzesvorschrift

§ 13b UStG - Leistungsempfänger als Steuerschuldner

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§ 9 UStG - Verzicht auf Steuerbefreiungen

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5. Fragen und Antworten zur Steuerschuldumkehr

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Was heißtÜbergang der Steuerschuldnerschaft?

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Was ist eigentlich eine Bauleistung?

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Erbringt der Generalunternehmer, der ausschließlich Bauleistungen durch Subunternehmer erbringen lässt, gegenüber seinem Auftraggeber Bauleistungen?

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Was ist mit dem Bauträger, der ausschließlich Grundstücksumsätze tätigt?

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Wie ist abzurechnen, wenn bereits vor dem 1.4.2004 über Teilzahlungen abgerechnet wurde, die Leistung aber erst später ausgeführt wurde?

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Was muss ich beachten, wenn ich eine Rechnung erstelle und die Steuerschuldnerschaft auf den Leistungsempfänger übergegangen ist?

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Woran erkenne ich, dass der Leistungsempfänger Bauunternehmer ist?

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Ist der Transport von Baumaterialien / Bauschutt eine Bauleistung?

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Ist die Durchführung von Erdarbeiten / Erdaushub eine Bauleistung?

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Was ist mit dem Einbau einer Einbauküche?

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Wie verhält es sich mit Reparaturen an Bauwerken?

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Ich erbringe ein ganzes Bündel von Leistungen an meinen Auftraggeber, teilweise handelt es sich dabei auch um Bauleistungen. Geht die Steuerschuldnerschaft insgesamt auf den Auftraggeber über?

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In welcher Kennziffer der Umsatzsteuer-Voranmeldung des leistenden Unternehmers ist die Bauleistung zu erfassen?

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