Category - Austria

Austria European Union

ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions

1 day ago

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

1 day ago

Austria

MOF Clarifies Input VAT Refund, Late Filing Penalties for Nonresident Telecommunications Companies

2 weeks ago

Austria European Union

Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction

2 weeks ago

Austria European Union Germany

The State of TOMS 2022

3 weeks ago

Austria

Sales activities that are exempt from the fiscalization obligation in Austria

1 month ago

Austria

Austria: E-invoicing and E-reporting developments and news

1 month ago

Austria

Austrian implementation of DAC7 introduces comprehensive reporting obligations pertaining to “Platform Economy”

1 month ago

Austria

Austria’s Finance Ministry uncovers luxury car VAT fraud schemes

1 month ago

Austria

Period for the deduction of input VAT

1 month ago

Austria

No safety-net acquisition in the country of departure

1 month ago

Austria

No input VAT deduction for sale and sale back

1 month ago

Austria

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

1 month ago

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

1 month ago

Austria

Delivery of fuel when using fuel cards

1 month ago

Austria

VAT deduction from the invoices of a flat-rate farmer and forester

1 month ago

Austria

Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know

2 months ago

Austria

eInvoicing in Austria

2 months ago

Austria

No reverse charge mechanism in the case of rental revenues of foreign property owners

2 months ago

Austria

New interest rule for overdue VAT credits and liabilities

2 months ago

Austria European Union

Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of immovable property

3 months ago

Austria European Union

ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith

3 months ago

Austria

Clarification of input VAT deductions to telecom business for nonresident provider

3 months ago

Austria

VAT Guide: VAT in Austria

3 months ago

Austria

MOF clarifies correct period for deduction of input VAT

3 months ago

Austria

Implementation DAC7 and Other Amendments to Tax Laws

4 months ago

Austria European Union

Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report

4 months ago

Austria

Implementation of DAC7

4 months ago

Austria

VAT in Austria – A comprehensive up to date guide

4 months ago

Austria

Austria MOF Clarifies Input VAT Deductions for Nonresident Telecommunications Companies

4 months ago

Austria European Union

Flashback on ECJ cases C-465/03 (Kretztechnik) – A transaction falling outside the scope of VAT does not necessarily mean that deduction is excluded

4 months ago

Austria

Austria Implements DAC7 and Other Tax Amendments

5 months ago

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

5 months ago

Category - Austria

ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions

ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

MOF Clarifies Input VAT Refund, Late Filing Penalties for Nonresident Telecommunications Companies

Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction

The State of TOMS 2022

Sales activities that are exempt from the fiscalization obligation in Austria

Austria: E-invoicing and E-reporting developments and news

Austrian implementation of DAC7 introduces comprehensive reporting obligations pertaining to “Platform Economy”

Austria’s Finance Ministry uncovers luxury car VAT fraud schemes

Period for the deduction of input VAT

No safety-net acquisition in the country of departure

No input VAT deduction for sale and sale back

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

Delivery of fuel when using fuel cards

VAT deduction from the invoices of a flat-rate farmer and forester

Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know

eInvoicing in Austria

No reverse charge mechanism in the case of rental revenues of foreign property owners

New interest rule for overdue VAT credits and liabilities

Flashback on ECJ Cases C-246/04 (Turn- und Sportunion Waldburg) – Exemption of leasing and letting of immovable property

ECJ C-378/21 (P GmbH) – AG Opinion – Obligation to permit a correction of an invoice exists where the issuer of the invoice had acted in good faith

Clarification of input VAT deductions to telecom business for nonresident provider

VAT Guide: VAT in Austria

MOF clarifies correct period for deduction of input VAT

Implementation DAC7 and Other Amendments to Tax Laws

Flashback on ECJ cases C-212/01 (Unterpertinger) – No exemption for Expert medical report

Implementation of DAC7

VAT in Austria – A comprehensive up to date guide

Austria MOF Clarifies Input VAT Deductions for Nonresident Telecommunications Companies

Flashback on ECJ cases C-465/03 (Kretztechnik) – A transaction falling outside the scope of VAT does not necessarily mean that deduction is excluded

Austria Implements DAC7 and Other Tax Amendments

ECJ C-247/21 (Luxury Trust Automobil) – AG Opinion – Invoice requirements for triangulation

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