Austria 5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020) 5 days ago
AustriaBulgariaCyprusCzech RepublicGermanyPolandSaudi ArabiaWorld Summary VAT rate changes per July 1, 2020 2 weeks ago
Austria VAT rate reduced to 5% for café, restaurant and similar hospitality services, and entrance to cultural, cinema, sporting and other live venues 3 weeks ago
Austria VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks 2 months ago
Austria ECJ Questions C-1/20 – Finanzamt Wien vs AT – Exemption for lawyer as a court-appointed guardian? 2 months ago
Austria Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested 2 months ago
Austria Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT 2 months ago
Austria Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country 2 months ago
Austria Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable 2 months ago
Austria Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991) 2 months ago
Austria Purchase and resale of fuel through fuel cards in its own name and for its own account is a supply of goods and tmay qualify as a chain transaction 2 months ago
Austria Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee 3 months ago
Austria COVID-19: deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020 3 months ago
Austria Payment of fees and duties suspended, extension of payment deadlines and tax exemption for corona assistance 3 months ago
Austria COVID-19: Compensation, cancellation fees, and frustrated expenditure, Uncollectible receivables 3 months ago
Austria COVID-19 measures – postponement of submission of the VAT return upon reasoned request 4 months ago
Austria VAT measures related to COVID19 – Deferral of VAT payment & reduction/waiver late payment interest 4 months ago
AustriaEuropean Union ECJ case C-844/19 (TechnoRent) – Questions – Interest for late VAT refunds despite lack of national provision? 4 months ago
