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         l gewährleistet werden.</p> <p>Um zu vermeiden, dass vor Entscheidung übe
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Lastschrifteinzug bei der Umsatzsteuervoranmeldung vermeiden

Erleichterungen für von Corona betroffene Unternehmen

Die rheinland-pfälzischen Finanzämter führen bei infolge der Corona-Krise gestellten Anträgen auf Stundung und Vollstreckungsaufschub zur Umsatzsteuer derzeit keine strengen Prüfungen der Voraussetzungen durch.
Eine zeitnahe Abarbeitung der Vielzahl der Anträge - noch vor dem nächsten fälligen Lastschrifteinzug der Umsatzsteuern - kann jedoch nicht in jedem Fall gewährleistet werden.

Um zu vermeiden, dass vor Entscheidung über die beantragte Billigkeitsmaßnahme Abbuchungen vom Konto erfolgen, weist das Landesamt für Steuern Unternehmer und Gewerbetreibende darauf hin, dass in diesen Fällen bei der Übermittlung der Umsatzsteuervoranmeldung die Möglichkeit besteht, Kennziffer 26 auszuwählen. Hiermit kann ausnahmsweise ein bereits gewährter Lastschrifteinzug der Umsatzsteuer für diesen Zeitraum unterbunden werden.
Für Voranmeldungen anderer Zeiträume bleibt das ursprünglich erteilte SEPA-Lastschriftmandat bestehen.

 

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