A 5% tax on online advertising for large corporations, and;
A data forwarding obligation for operators of electronic marketplaces, and;
The E-commerce package which shall enter into force on January 1st 2021.
Source: WTS
Latest Posts in "Austria"
- Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG
- Input Tax Deduction for Preparatory Actions Toward Taxable Leasing Activities under § 12 UStG
- VAT Implications of Processing Primary Products in Agriculture and Forestry under § 22 UStG
- VAT Treatment of Voluntary Third-Party Payments to Musicians as Non-Taxable Subsidies
- No Input Tax Deduction for Services Not Actually Provided, Regardless of Invoice or Good Faith
