{"id":786,"date":"2014-03-27T16:22:19","date_gmt":"2014-03-27T14:22:19","guid":{"rendered":"http:\/\/www.fabregat-perulles-sales.com\/actualidad\/?p=786"},"modified":"2014-11-26T14:52:06","modified_gmt":"2014-11-26T12:52:06","slug":"onlineeinreichung-von-mwst-erklarungen-in-spanien","status":"publish","type":"post","link":"https:\/\/www.fabregat-perulles-sales.com\/actualidad\/onlineeinreichung-von-mwst-erklarungen-in-spanien\/","title":{"rendered":"Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien"},"content":{"rendered":"<p>Seit dem <b>1. Januar 2014<\/b> fordern die spanischen Steuerbeh\u00f6rden, dass s\u00e4mtliche <b>Selbstveranlagungen und MwSt.-Erkl\u00e4rungen online erfolgen m\u00fcssen<\/b>. Dies wirft bei vielen (vor allem auch ausl\u00e4ndischen) Unternehmen Fragen bez\u00fcglich der Vorgehensweise auf:<\/p>\n<p><!--more--> Das Verfahren kann nur unter Verwendung einer <b>sog. elektronischen Signatur (&#8220;firma digital&#8221;) <\/b>erfolgen kann, welche bisher im Unternehmensalltag in Spanien nur eine sehr untergeordnete Rolle einnahm und daher f\u00fcr viele noch gewisserma\u00dfen unbekanntes Terrain darstellt. Da der Antrag f\u00fcr ein erforderliches eigenes digitales Zertifikat f\u00fcr den Steuerzahler zudem mitunter umst\u00e4ndlich und problematisch sein kann, besteht alternativ die M\u00f6glichkeit, Selbstveranlagungen und MwSt.-Erkl\u00e4rungen \u00fcber einen Rechtsanwalt einzureichen. Dieser kann seit der Gr\u00fcndung der Autoridad de Certificaci\u00f3n de Abogac\u00eda (ACA)\u00a0 mithilfe eines besonderen Ausweises mit elektronischer Signatur und dem erforderlichen Zertifikat einfach und schnell \u00fcber die Website der Steuerbeh\u00f6rde (<a href=\"http:\/\/www.aeat.es\/\">www.aeat.es<\/a>) die erforderlichen Erkl\u00e4rungen f\u00fcr seine Mandanten abgeben.<\/p>\n\r\n\t\t<style>\r\n\t\t\t.huge-it-share-buttons {\r\n\t\t\t\tborder:0px solid #0FB5D6;\r\n\t\t\t\tborder-radius:5px;\r\n\t\t\t\tbackground:#3BD8FF;\r\n\t\t\t text-align:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t#huge-it-share-buttons-top {margin-bottom:0px;}\r\n\t\t\t#huge-it-share-buttons-bottom {margin-top:0px;}\r\n\r\n\t\t\t.huge-it-share-buttons h3 {\r\n\t\t\t\tfont-size:25px ;\r\n\t\t\t\tfont-family:Arial,Helvetica Neue,Helvetica,sans-serif;\r\n\t\t\t\tcolor:#666666;\r\n\r\n\t\t\tdisplay:block;\t\t\t\tline-height:25px ;\r\n\r\n\t\t\t text-align:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul {\r\n\t\t\t float:left; \t\t\t\t\t\t\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul li {\r\n\t\t\t\tmargin-left:3px;\r\n\t\t\t\tmargin-right:3px;\r\n\t\t\t\tpadding:0px;\r\n\t\t\t\tborder:0px ridge #E6354C;\r\n\t\t\t\tborder-radius:11px;\r\n\t\t\t\tbackground-color:#14CC9B;\r\n\t\t\t}\r\n\r\n\t\t\t.huge-it-share-buttons ul li #backforunical786 {\r\n\t\t\t\tborder-bottom: 0;\r\n\t\t\t\tbackground-image:url('https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/plugins\/wp-share-buttons\/Front_end\/..\/images\/buttons.30.png');\r\n\t\t\t\twidth:30px;\r\n\t\t\t\theight:30px;\r\n\t\t\t}\r\n\r\n\t\t\t.front-shares-count {\r\n\t\t\t\tposition: absolute;\r\n\t\t\t\ttext-align: center;\r\n\t\t\t\tdisplay: block;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size20 .front-shares-count {\r\n\t\t\t\tfont-size: 10px;\r\n\t\t\t\ttop: 10px;\r\n\t\t\t\twidth: 20px;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size30 .front-shares-count {\r\n\t\t\t\tfont-size: 11px;\r\n\t\t\t\ttop: 15px;\r\n\t\t\t\twidth: 30px;\r\n\t\t\t}\r\n\r\n\t\t\t.shares_size40 .front-shares-count {\r\n\t\t\t\tfont-size: 12px;\r\n\t\t\t\ttop: 21px;\r\n\t\t\t\twidth: 40px;\r\n\t\t\t}\r\n\t\t<\/style>\r\n\t\t\r\n\t\t<div id=\"huge-it-share-buttons-top\" class=\"huge-it-share-buttons nobackground\">\r\n\t\t\t<h3>Share This:<\/h3>\r\n\t\t\t<ul class=\"huge-it-share-buttons-list \">\r\n\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/www.facebook.com\/sharer\/sharer.php?u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786\"  onclick=\"javascript:void window.open('https:\/\/www.facebook.com\/sharer\/sharer.php?u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -0px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/twitter.com\/share?status=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&text=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('https:\/\/twitter.com\/share?status=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&text=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -30px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/www.pinterest.com\/pin\/create\/button\/?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&media=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/plugins\/wp-share-buttons\/Front_end\/..\/images\/noimage.png&description=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/www.pinterest.com\/pin\/create\/button\/?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&media=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-content\/plugins\/wp-share-buttons\/Front_end\/..\/images\/noimage.png&description=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -60px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/plus.google.com\/share?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786\"  onclick=\"javascript:void window.open('https:\/\/plus.google.com\/share?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -90px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/www.linkedin.com\/shareArticle?title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien&mini=true&url=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786\"  onclick=\"javascript:void window.open('https:\/\/www.linkedin.com\/shareArticle?title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien&mini=true&url=https:\/\/www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -120px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/www.tumblr.com\/share\/link?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&name=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('https:\/\/www.tumblr.com\/share\/link?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&name=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -150px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/digg.com\/submit?phase=2&url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/digg.com\/submit?phase=2&url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -180px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/www.stumbleupon.com\/submit?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/www.stumbleupon.com\/submit?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -210px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/myspace.com\/post?l=3&u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786\"  onclick=\"javascript:void window.open('https:\/\/myspace.com\/post?l=3&u=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -240px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/vk.com\/share.php?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/vk.com\/share.php?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -270px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/www.reddit.com\/submit?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/www.reddit.com\/submit?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -300px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/www.bebo.com\/c\/share?Url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786\"  onclick=\"javascript:void window.open('http:\/\/www.bebo.com\/c\/share?Url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -330px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"https:\/\/delicious.com\/save?v=5&noui&jump=close&url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('https:\/\/delicious.com\/save?v=5&noui&jump=close&url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -360px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/www.odnoklassniki.ru\/dk?st.cmd=addShare&st.s=2&st.noresize=on&st._surl=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786\"  onclick=\"javascript:void window.open('http:\/\/www.odnoklassniki.ru\/dk?st.cmd=addShare&st.s=2&st.noresize=on&st._surl=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -390px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/sns.qzone.qq.com\/cgi-bin\/qzshare\/cgi_qzshare_onekey?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/sns.qzone.qq.com\/cgi-bin\/qzshare\/cgi_qzshare_onekey?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -420px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/service.weibo.com\/share\/share.php?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&appkey=&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien&pic=&ralateUid=&\"  onclick=\"javascript:void window.open('http:\/\/service.weibo.com\/share\/share.php?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&appkey=&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien&pic=&ralateUid=&','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -450px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/widget.renren.com\/dialog\/share?resourceUrl=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&srcUrl=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/widget.renren.com\/dialog\/share?resourceUrl=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&srcUrl=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -480px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t\t\t<li class=\"none nobackground \" >\r\n\r\n\t\t\t\t\t\t\t\t\t\t\t\t<a id=\"backforunical786\" href=\"http:\/\/n4g.com\/tips?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien\"  onclick=\"javascript:void window.open('http:\/\/n4g.com\/tips?url=www.fabregat-perulles-sales.com\/actualidad\/wp-json\/wp\/v2\/posts\/786&title=Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien','1410949501326','width=700,height=500,toolbar=0,menubar=0,location=0,status=1,scrollbars=1,resizable=1,left=0,top=0');return false;\" style=\"background-position: -510px -120px \"><\/a>\r\n\t\t\t\t\t<\/li>\r\n\t\t\t\t\t\t\t\t<\/ul>\r\n\t\t\t<div class=\"clear\"><\/div>\r\n\t\t<\/div>\r\n\t\t","protected":false},"excerpt":{"rendered":"<p>Seit dem 1. Januar 2014 fordern die spanischen Steuerbeh\u00f6rden, dass s\u00e4mtliche Selbstveranlagungen und MwSt.-Erkl\u00e4rungen online erfolgen m\u00fcssen. Dies wirft bei vielen (vor allem auch ausl\u00e4ndischen) Unternehmen Fragen bez\u00fcglich der Vorgehensweise auf: Share This:<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[468,70],"tags":[322,321,320],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Onlineeinreichung von MwSt.-Erkl\u00e4rungen in Spanien | International Lawyers<\/title>\n<meta name=\"description\" content=\"Seit dem 1. Januar 2014 fordern die spanischen Steuerbeh\u00f6rden, dass s\u00e4mtliche Selbstveranlagungen und MwSt.-Erkl\u00e4rungen online erfolgen m\u00fcssen. 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