The (temporary) VAT rate of 0 % with the right to deduct input VAT for local supplies and intra-community acquisitions of protective masks has been extended until 31 December 2021 (§ 28 Section 54 Austrian VAT Act).
Source Leitner
Latest Posts in "Austria"
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Austria Clarifies Tax Deduction Rules for Subcontractor Services Involving Fraudulent Invoices
- New GC VAT Case T-389/25 (James Howden and Co.) – No details on Curia yet but ….
- Austria Launches USP Portal for Business E-Government Services and E-Invoicing Registration
- Austrian Court Rules No Consumption Tax or Late Surcharge on Temporarily Leased Cross-Border Vehicles
