If a foreign subsidiary obtains fuel using fuel cards in the name of the Austrian parent company and the Austrian parent company later passes these costs on to the foreign subsidiary without a profit mark-up, this constitutes a fuel delivery subject to VAT , despite the lack of a profit component .
Source: LeitnerLeitner
Latest Posts in "Austria"
- Austria to Lower Reduced VAT Rate to 5% on Selected Goods from July 2026
- Austria’s VAT Authority Warns Public of Sophisticated Email Phishing Scams Using Fake Tax Notices
- Austrian Court Clarifies Input VAT Deduction Rules for Apartment Rentals and Subsidiary Transactions
- Austria VAT 2026: Rates, Rules, and Key Updates for E-commerce and Service Providers
- Austria to Halve VAT on Essential Foods, Introduce Plastic and Import Parcel Taxes
