Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994) BGBl 663/1994 idF BGBl 819/1994, 21/1995, 831/1995, 201/1996, 756/1996, I 123/1997, I 9/1998, I 79/1998, I 126/1998, I 28/1999, I 106/1999, I 29/2000, I 142/2000, I 47/2001, I 59/2001, I 144/2001, I 56/2002, I 100/2002, I 132/2002, I 10/2003, I 71/2003, I 134/2003, I 27/2004, I 180/2004, I 103/2005, I 105/2005, I 101/2006, I 24/2007, I 45/2007, I 99/2007, I 132/2008, I 140/2008, I 52/2009, I 135/2009, I 34/2010, I 54/2010, I 111/2010, I 76/2011, I 22/2012, I 112/2012, I 63/2013, I 13/2014, I 40/2014, I 118/2015, I 163/2015, I 117/2016, I 106/2017, I 12/2018, I 62/2018, I 91/2019, I 103/2019, I 104/2019, I 44/2020, I 48/2020, I 60/2020, I 3/2021, I 52/2021, 112/2021, I 227/2021, I 10/2022, I 108/2022, I 163/2022, I 194/2022, I 106/2023, I 110/2023.
