- Intermediary services between two businesses (B2B) are determined to be executed at the location where the recipient operates their business.
- If the recipient of the intermediary service is located abroad, the service is not taxable in Austria.
Source: info.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.
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