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<h3>Innovations in the standard chart of accounts and account groups for Austria</h3><div>Changes have been made to 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><font style="font-size: 12pt;"><ul type="disc">
<li><span lang="DE">Tax code 1/4,9 % - VAT
 3500, VAT not due 3510</span></li>
<li><span lang="DE">Tax code 2/4,9 % - Input tax
 2500, Input tax not due 2520</span></li><li><span lang="DE">Tax code 8/4,9 % - VAT 3501</span></li>
<li><span lang="DE">Tax code 9/4,9 % - Input tax
 2501, VAT 3501
</span></li></ul></font><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><font style="font-size: 12pt;"><ul type="disc">
<li><span lang="DE">4045 - revenue 4,9 %</span></li>
<li><span lang="DE">4316 - revenue from meals 4,9 %</span></li>
<li><span lang="DE">5035 - Goods purchase 4,9 %</span></li>
<li><span lang="DE">5340 - Goods purchase IC acquisition 4,9
 % (with input tax)</span></li>
<li><span lang="DE">5420 - Purchase of meals 4,9 %</span></li>
</ul></font><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 offline" or "Gratehouse":
</span></p><ul><li><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">
<span lang="DE">5420 - Purchase of meals 4,9 %</span>
</span></div></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><font style="font-size: 12pt;"><ul type="disc">
<li>12664
 low-value machines</li>
<li>12665
 Online banking clearing account</li>
<li>12666
 Online banking clearing account</li>
<li>12667
 floating cash movements</li>
<li>12668
hanging money movements</li>
<li>12669
 other liabilities under social security</li>
<li>12670
 other liabilities SVA</li>
<li>12671
 VAT-tax payable</li>
</ul></font><div>
</div><p style="margin: 0cm;">&nbsp;</p><div>
</div><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">The following account group has been renamed:
</span></div><ul><li><div style="margin: 0cm;"><span lang="DE" style="mso-ansi-language: DE;">
 2496 other</span></div></li></ul>
<div>
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