- The simplification rule for triangular transactions cannot be applied if the recipient’s UID number is invalid , as this leads to an inadequate invoice and consequently the material requirements are not met in accordance with Art. 25 Para. 4 UStG.
- Consequently, sales transactions carried out must be assessed based on the general chain transaction regulation in accordance with Section 3 Paragraph 15 UStG.
BFG, 26.06.2023, RV/7104948/2019
Source
Latest Posts in "Austria"
- Austria’s 2026 Cash Register Reforms: Higher Thresholds, Digital Receipts, and Simplified Compliance
- Austria Amends Tax, VAT, Financial Crime, and Cash Payment Laws Effective January 2026
- Austria’s 2026 Cash Register Reform: Higher Exemption, Digital Receipts, and Simplified Compliance
- Austria’s VAT System 2025: Rates, Registration Thresholds, Exemptions, and Compliance Essentials
- Austria Updates Comprehensive VAT Guidelines as of December 10, 2025
