Federal Tax Court (Vienna), resolution of 27 January 2023 – RV/7100930/2021, P-GmBH
P-GmbH operates an indoor amusement park. In 2019, the year under dispute, P-GmbH levied VAT at the standard rate of 20 per cent on entry fees. PGmbH corrected its VAT return, as the entrance fees are subject to the reduced VAT rate of 13 per cent. According to Austrian law, the cash register receipts issued by P-GmbH are invoices for small amounts. De facto, no correction vis-à-vis the customers takes place.
Source KPMG
See also C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions
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