Austria Renting out premises for the operation of a guesthouse qualifies as a tax-exempt rental for business purposes 23 April 2021
Austria 0% VAT Rate on or local supplies and intra-community acquisitions of protective masks extended till June 30, 2021 23 April 2021
AustriaEuropean Union ECJ C-593/19 (SK Telecom) – Decision- Roaming services, effective use and enjoyment, VAT refund 15 April 2021
AustriaEuropean Union ECJ Customs C-772/19 (Bartosch Airport Supply Services) – Judgment – Customs Classification of Special Purpose Motor Vehicles 25 February 2021
AustriaEuropean Union Flashback on ECJ Cases C-155/01 (Cookies World) – Leased motor vehicles – Own use – Exclusions provided for in national legislation at the time of entry into force of the directive 20 February 2021
AustriaEuropean Union ECJ C-787/19 (European Commission v Republic of Austria) – Judgment – Failure to align with VAT rules for travel agents 27 January 2021
AustriaEuropean Union ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision? 21 January 2021
AustriaEuropean Union Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies 08 January 2021
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 28 December 2020
Austria Will VAT rate drop from 20 to 10% on Feminine Care products per Jan 1, 2021? 12 December 2020
Austria COVID-19: Draft bill – VAT rate reduction for gastronomy, culture and publishing sectors, Exemption for vitro diagnostics and COVID-19 vaccines, etc 26 November 2020
Austria Request from Amazon Sellers to present their VAT registration number for Austria 23 October 2020
AustriaEuropean Union ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund 22 October 2020
Austria Federal Financial Court: No input tax deduction due to the lack of an invoice 23 September 2020
AustriaTurkeyUnited Kingdom Google and Amazon will pass digital service tax on to advertisers 02 September 2020
Austria Request from Amazon Sellers to present their VAT registration number for Austria 14 August 2020
Austria Request from Amazon Sellers to present their VAT registration number for Austria 07 August 2020
Austria The termination of an agreement for compensation follows the VAT treatment of the underlying services 27 July 2020
Austria 5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020) 01 July 2020
AustriaBulgariaCyprusCzech RepublicGermanyPolandSaudi ArabiaWorld Summary VAT rate changes per July 1, 2020 24 June 2020