Council of the European Union adopted a decision 2021/1779 authorizing the Republic of Austria to completely exclude VAT for goods and services that are used for more than 90% for private purposes of a taxable person or taxable persons’ employees, in other words for non-business purposes or non-economic activity.
The afore-mentioned Decision will be valid until December 31st, 2024. Any request for extension of this measure has to be submitted to the European Commission by March 31st, 2024.
Source: fiscal-requirements.com
