Implementation date is Jan 1, 2020
In case of non-compliance intermediaries or platforms might be held liable if they have not acted in good faith
Source Austrian government
Latest Posts in "Austria"
- Formal Errors in Input VAT Refunds Do Not Justify Automatic Denial of Deductions
- ECJ Asked to Clarify VAT Treatment of In-Kind Real Estate Contributions in Corporate Restructuring
- General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions
- 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)
