Announcement by the Federal Minister of Finance on the conversion rates for determining the customs value and for calculating sales tax (import sales tax), insurance tax, fire protection tax and insurance premiums expressed in foreign currencies (customs value rates) in accordance with Section 50 of the Customs Law Implementation Act , Federal Law Gazette No. 659 / 1994, § 5 Paragraph 5 and § 20 Paragraph 6 of the Sales Tax Act 1994 , Federal Law Gazette No. 663/1994, § 5 Paragraph 6 of the Insurance Tax Act 1953 , Federal Law Gazette No. 133/1953, as well as § 3 Paragraph 3 of the Fire Protection Tax Act 1952 , Federal Law Gazette No. 198/1952, as amended from time to time.
Source Findok
Latest Posts in "Austria"
- Essential Requirements for E-Invoices in Federal Budget Clearing System to Avoid Delays
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide