In an effort to address VAT fraud in e-commerce, Austria has recently published Law No. 106/2023 in the Official Gazette. The law introduces several measures for payment service providers, including:
Source: GVC
Latest Posts in "Austria"
- 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
- Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?
