In recent decisions, Austrian courts have ruled that telecommunication services provided by non-EU telecommunication providers to their (non-EU) customers while they are physically present in Austria are subject to Austrian VAT, where the services are not subject to a “comparable” tax in the non-EU country.
Source: Deloitte
See also our previous post about this case here
Latest Posts in "Austria"
- Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier
- Leitner & Leitner conference (Vienna) – ”Saddle Festival into the New Year – Tax Tips for 2026” (Dec 4)
- Austrian Court Denies Input VAT Deduction for Incorrect Invoices from Nonresident Service Providers
- Austria Clarifies E-Invoicing Rules for Foreign Companies Supplying Federal Agencies via Peppol
- EU’s Operation Escape Room Exposes €140 Million Cross-Border VAT Fraud Network Across Six Countries
