Austria Austria plans to make electronic marketplaces more responsible for the collection of VAT 21 February 201931 views1 min read Source: IVA E-Commerce / Electronic services Austria announce that online marketplaces will be liable for their merchants’ unpaid VAT from 2020 ECJ Case C-531/17 (Vetsch) – Judgment – Declarant who is not aware of fraud is entitled to VAT exemption on import