Anticipating the new regulations of the E-Commerce package which will be implemented in the European Union as of Jan 1, 2021, EU Member States as Austria, France, Germany, Italy and the United Kingdom have already implemented or will implement VAT liability for Marketplaces.
An overview: (status per Aug 21, 2019)
| Marketplaces – VAT liability | ||
| Country | Implentation date | |
| Austria | Jan 1, 2020 | Link |
| France | Jan 1, 2020 | Link |
| Germany | Jan 1, 2019 | Link |
| Italy | May 1, 2019 – Dec 31, 2020 | Link |
| United Kingdom | March 15, 2018 | Link |
Latest Posts in "Austria"
- Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier
- Leitner & Leitner conference (Vienna) – ”Saddle Festival into the New Year – Tax Tips for 2026” (Dec 4)
- Austrian Court Denies Input VAT Deduction for Incorrect Invoices from Nonresident Service Providers
- Austria Clarifies E-Invoicing Rules for Foreign Companies Supplying Federal Agencies via Peppol
- EU’s Operation Escape Room Exposes €140 Million Cross-Border VAT Fraud Network Across Six Countries
