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<h3>Innovations in the standard chart of accounts and account groups for Austria</h3><div>Some changes have been made in the BMD standards. In order for these changes to be available in your database, you have to update the following standards:</div><ul><li>Standard chart of accounts</li><li>Outline texts and key figures</li></ul><div>Further information on updating the standards can be found in our  <a href="[HELP]\OES\Documents\1153742660057701430.html" target="_self">Help</a>, in case of changes/additions of the accounts or changes of the outline in the standard chart of accounts, please follow  <a href="[HELP]\OES\Documents\1448452346000408320.html" target="_self">Document </a> note!<br></div><div><br></div><div><br></div><div>Changes in detail:</div>
<div><p style="margin: 0cm;"><br></p> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Standard chart of accounts 2200/01 and 2200/2</span> </u>  </b> </div><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;"><span lang="DE" style="mso-ansi-language: DE;">The percentage of 4,9 %
(valid from 1.7.2026 has been created under percentages.</span></span></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following accounts have been lodged in the tax accounts:</span></p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Tax code 1/4,9% - VAT
 3500, VAT not due 3510</span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Tax code 2/4,9% - Input tax
 2500, Input tax not due 2520</span></li><li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Tax code 8/4,9% - VAT3501</span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l3 level1 lfo1;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>Tax code 9/4,9% - Input tax
 2501, VAT 3501
</span></li></ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following accounts have been created:</span></p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>4045 - revenue 4,9 %</span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>4316 - revenue from meals 4,9 %</span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>5035 - Goods purchase 4,9 %</span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>5340 - Goods purchase IC acquisition 4,9
 % (with input tax)</span></li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l0 level1 lfo2;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>5420 - Purchase of meals 4,9 %</span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">A new posting line has been entered under posting/automatic postings for the
expense allocator "Standard pers./gratehouse":</span></p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 11pt; font-style: normal; font-weight: normal; mso-list: l2 level1 lfo3;"><span lang="DE" style='mso-ansi-language: DE; mso-fareast-font-family: "Times New Roman";'>5420 - Purchase of meals 4,9 %</span></li>
</ul><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">&nbsp;</span></p><div>
</div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;">Outline texts and key figures</span> </u>  </b> </p><div>
</div><p style="margin: 0cm;"> <b>  <u> <span lang="DE" style="mso-ansi-language: DE;"><span style="text-decoration: none;"><br></span></span> </u>  </b> </p><div>
</div><p style="margin: 0cm;"> <b> <span lang="DE" style="mso-ansi-language: DE;">300 Account groups (AT)</span> </b> </p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following account groups have been created:</span></p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12664
 low-value machines</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12665
 Online banking clearing account</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12666
 Online banking clearing account</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12667
 floating cash movements</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12668
sending money movements</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12669
 other liabilities under social security</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12670
 other liabilities SVA</li>
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">12671
 VAT-tax payable</li>
</ul><div>
</div><p style="margin: 0cm;">&nbsp;</p><div>
</div><p style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following account group has been renamed:</span></p><div>
</div><ul style="margin-top: 0cm;" type="disc">
<li style="margin: 0cm; color: rgb(0, 0, 0); font-size: 12pt; font-style: normal; font-weight: normal; mso-list: l1 level1 lfo4;">2496
 other</li>
</ul><div>
</div>
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