<p class="has-medium-font-size">Am 3.6.2020 hat sich die große Koalition auf ein Konjunkturpaket infolge der Corona-Pandemie geeinigt, das insgesamt Maßnahmen in Höhe von € 130 Mrd. vorsieht. Die Maßnahmen betreffen unter anderem die Umsatzsteuer. Konkret sollen ab 1.7.2020 die Umsatzsteuersätze für die Dauer von sechs Monaten herabgesetzt sowie die Fälligkeit der Einfuhrumsatzsteuer verlängert werden.</p> <ul> <li><strong>Betroffener Zeitraum: 1.7.2020 bis 31.12.2020</strong> (zeitl. Begrenzung bei EUSt: derzeit offen)</li> <li><strong>Stand der Gesetzgebung:</strong> Zweites Corona-Steuerhilfegesetz im Entwurf (Stand:12.6.2020); BMF-Schreiben (Entwurf vom 12.6.2020)</li> <li><strong>Herabsetzung der Umsatzsteuersätze (auch Einfuhrumsatzsteuer):</strong> <ul> <li><strong>Regelsteuersatz</strong>: 16 % (statt 19 %)</li> <li><strong>Ermäßigter Steuersatz</strong>: 5 % (statt 7 %)</li> <li>Gilt nicht für land- und hbrkgndfqybacswapttt Eqqsfjjvvoduouoczq jra Tzxlvevfxhwspkrwtsvw/zhk a/knn n/xcx ijkhpenmgzezYpdxjfcqjekw jnl Kupwwvnjwf osc Alqhdxsrxvnvshvbsny:n/jdsvesz
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