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"
- Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?
- New GC VAT Case: C-689/25 (British Company) – No details known yet
- Austrian Court Rules on Cross-Border Vehicle Lease Tax Liability and VAT Treatment
- Comments on ECJ C-794/23 (Finanzamt Österreich) – No VAT Liability for Incorrect Rates Charged to Non-Taxable Consumers
- Tax Implications of Hobby in Castle Leasing and Management Under § 2 Abs 5 Z 2 UStG