Category - Austria

Austria

Austria’s VAT System 2025: Rates, Registration Thresholds, Exemptions, and Compliance Essentials

3 days ago

Austria

Austria Updates Comprehensive VAT Guidelines as of December 10, 2025

6 days ago

Austria European Union

ECJ (T-773/25) to Rule on Retroactive Correction of Invoices in Intra-Community Triangular Transactions

2 weeks ago

Austria European Union

ECJ Ruling sought on VAT ID requirement for Intra-Community Supply Exemption and Refunds

2 weeks ago

Austria

Formal Errors in Input VAT Refunds Do Not Justify Automatic Denial of Deductions

2 weeks ago

Austria European Union

ECJ Asked to Clarify VAT Treatment of In-Kind Real Estate Contributions in Corporate Restructuring

2 weeks ago

Austria European Union

General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions

2 weeks ago

Austria

Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier

4 weeks ago

Austria

Leitner & Leitner conference (Vienna) – ”Saddle Festival into the New Year – Tax Tips for 2026” (Dec 4)

1 month ago

Austria

Austrian Court Denies Input VAT Deduction for Incorrect Invoices from Nonresident Service Providers

1 month ago

Austria

Austria Clarifies E-Invoicing Rules for Foreign Companies Supplying Federal Agencies via Peppol

1 month ago

Austria

EU’s Operation Escape Room Exposes €140 Million Cross-Border VAT Fraud Network Across Six Countries

1 month ago

Austria

Austrian Customs Summer Report: Seized Cigarettes, Drugs, Cash, Luxury Goods, and Protected Species

1 month ago

Austria

Administrative Court Overturns 2019 VAT Decision for Indoor Playground Services Due to Legal Error

1 month ago

Austria

Austrian Supreme Administrative Court Ruling on VAT for Norwegian Company’s EU Hardware Sales, 2016–2019

1 month ago

Austria

International Raids Uncover Multi-Million Euro VAT Fraud Network in Vienna and Across Europe

1 month ago

Austria

Austria Launches New Export Initiative to Boost SMEs and Simplify Business Financing

2 months ago

Austria

EU-Wide Raids Target Massive VAT Fraud: Millions Involved, Eight Arrested in Vienna Operation

2 months ago

Austria European Union

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

2 months ago

Austria

Public Sector Rent Subsidies as VAT-Taxable Advance Payments for Specific Rental Services

2 months ago

Austria

No Input VAT Deduction for Land Decontamination Costs Unrelated to Ongoing Business Activity

2 months ago

Austria

Formal Errors Alone Do Not Justify Denial of Input VAT Refund, Court Rules

2 months ago

Austria

Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG

2 months ago

Austria

Input Tax Deduction for Preparatory Actions Toward Taxable Leasing Activities under § 12 UStG

2 months ago

Austria

VAT Implications of Processing Primary Products in Agriculture and Forestry under § 22 UStG

2 months ago

Austria

VAT Treatment of Voluntary Third-Party Payments to Musicians as Non-Taxable Subsidies

2 months ago

Austria

No Input Tax Deduction for Services Not Actually Provided, Regardless of Invoice or Good Faith

2 months ago

Austria European Union

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

2 months ago

Austria

Austria Clarifies Tax Deduction Rules for Subcontractor Services Involving Fraudulent Invoices

2 months ago

Austria European Union

New GC VAT Case T-689/25 (James Howden and Co.) – No details on Curia yet but ….

2 months ago

Austria

Austria Launches USP Portal for Business E-Government Services and E-Invoicing Registration

2 months ago

Austria

Austrian Court Rules No Consumption Tax or Late Surcharge on Temporarily Leased Cross-Border Vehicles

2 months ago

Austria European Union

Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

2 months ago

Category - 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

ECJ Asked to Clarify VAT Treatment of In-Kind Real Estate Contributions in Corporate Restructuring

General Court T-773/25 (Finanzamt für Großbetriebe) – Questions – Ex Nunc Implications of Late Invoices in Triangular Transactions

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

Austrian Customs Summer Report: Seized Cigarettes, Drugs, Cash, Luxury Goods, and Protected Species

Administrative Court Overturns 2019 VAT Decision for Indoor Playground Services Due to Legal Error

Austrian Supreme Administrative Court Ruling on VAT for Norwegian Company’s EU Hardware Sales, 2016–2019

International Raids Uncover Multi-Million Euro VAT Fraud Network in Vienna and Across Europe

Austria Launches New Export Initiative to Boost SMEs and Simplify Business Financing

EU-Wide Raids Target Massive VAT Fraud: Millions Involved, Eight Arrested in Vienna Operation

ECJ Preliminary Ruling Sought on VAT for Free In-Kind Real Estate Transfers in Restructuring

Public Sector Rent Subsidies as VAT-Taxable Advance Payments for Specific Rental Services

No Input VAT Deduction for Land Decontamination Costs Unrelated to Ongoing Business Activity

Formal Errors Alone Do Not Justify Denial of Input VAT Refund, Court Rules

Margin Scheme Applicability for Used Stairlifts: Requirements and Limits under § 24 UStG

Input Tax Deduction for Preparatory Actions Toward Taxable Leasing Activities under § 12 UStG

VAT Implications of Processing Primary Products in Agriculture and Forestry under § 22 UStG

VAT Treatment of Voluntary Third-Party Payments to Musicians as Non-Taxable Subsidies

No Input Tax Deduction for Services Not Actually Provided, Regardless of Invoice or Good Faith

General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors

Austria Clarifies Tax Deduction Rules for Subcontractor Services Involving Fraudulent Invoices

New GC VAT Case T-689/25 (James Howden and Co.) – No details on Curia yet but ….

Austria Launches USP Portal for Business E-Government Services and E-Invoicing Registration

Austrian Court Rules No Consumption Tax or Late Surcharge on Temporarily Leased Cross-Border Vehicles

Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?

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