AustriaEuropean Union Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies 1 week ago
Austria COVID-19: Extension of the reduced 5% VAT rate in the areas of hospitality, the hotel industry, and the cultural sector until 31 December 2021 3 weeks ago
Austria COVID-19: Draft bill – VAT rate reduction for gastronomy, culture and publishing sectors, Exemption for vitro diagnostics and COVID-19 vaccines, etc 2 months ago
Austria Request from Amazon Sellers to present their VAT registration number for Austria 3 months ago
AustriaEuropean Union ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund 3 months ago
AustriaTurkeyUnited Kingdom Google and Amazon will pass digital service tax on to advertisers 5 months ago
Austria Request from Amazon Sellers to present their VAT registration number for Austria 5 months ago
Austria Request from Amazon Sellers to present their VAT registration number for Austria 5 months ago
Austria The termination of an agreement for compensation follows the VAT treatment of the underlying services 6 months ago
Austria 5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020) 7 months ago
AustriaBulgariaCyprusCzech RepublicGermanyPolandSaudi ArabiaWorld Summary VAT rate changes per July 1, 2020 7 months ago
Austria VAT rate reduced to 5% for café, restaurant and similar hospitality services, and entrance to cultural, cinema, sporting and other live venues 7 months ago
Austria VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks 8 months ago
AustriaEuropean Union ECJ C-58/20 (K) – Question – VAT exemption for management of special investment funds includes tax-related tasks performed by third party? 9 months ago
AustriaEuropean Union ECJ C-59/20 (DBKAG) – Question – VAT exemption for software specifically designed for the management of special investment funds? 9 months ago
AustriaEuropean Union ECJ C-1/20 (Finanzamt Wien) – Question – Exemption for lawyer as a court-appointed guardian? 9 months ago
Austria Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested 9 months ago
Austria Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT 9 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 9 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 9 months ago