- Differential taxation under § 24 UStG applies to the sale of used stairlifts only if the items are resold without significant alterations.
- If the reseller performs modifications or processing beyond standard repairs, creating a new item, differential taxation cannot be applied.
- The identity of the original item must be maintained for differential taxation to be valid.
- Reference: BFG decision from 03.07.2025, RV/5100831/2018.
Source: leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- Austria’s VAT System 2025: Rates, Registration Thresholds, Exemptions, and Compliance Essentials
- Austria Updates Comprehensive VAT Guidelines as of December 10, 2025
- ECJ (T-773/25) to Rule on Retroactive Correction of Invoices in Intra-Community Triangular Transactions
- ECJ Ruling sought on VAT ID requirement for Intra-Community Supply Exemption and Refunds
- Formal Errors in Input VAT Refunds Do Not Justify Automatic Denial of Deductions
