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Category - Austria

Austria European 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

VAT rate reduction from 20 to 10% on Feminine Care products per Jan 1, 2021

23 December 2020

Austria

Will VAT rate drop from 20 to 10% on Feminine Care products per Jan 1, 2021?

12 December 2020

Austria

Decree on platform records

12 December 2020

Austria

Extension 5% VAT on restaurants until Dec 2021

30 November 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

Import VAT Deferral in Austria – This is how it works

23 November 2020

Austria

Request from Amazon Sellers to present their VAT registration number for Austria

23 October 2020

Austria European Union

ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund

22 October 2020

Austria

No input tax refund in case of late submission of refund applications

23 September 2020

Austria

Federal Financial Court: No input tax deduction due to the lack of an invoice

23 September 2020

Austria Turkey United Kingdom

Google and Amazon will pass digital service tax on to advertisers

02 September 2020

Austria

Austrian VAT numbers required in Amazon Seller Central

19 August 2020

Austria

Austria Wants Masks To Remain VAT-Free Despite EU Law

14 August 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

Austria Bulgaria Cyprus Czech Republic Germany Poland Saudi Arabia World

Summary VAT rate changes per July 1, 2020

24 June 2020

Austria

Austria Publishes Law for Reduced VAT Rate (10%) on Non-Alcoholic Beverages

22 June 2020

Austria

Reduction of VAT rate to 5% from 1 July till 31 December for certain supplies

19 June 2020

Austria

VAT rate reduced to 5% for café, restaurant and similar hospitality services, and entrance to cultural, cinema, sporting and other live venues

12 June 2020

Austria

Non-alcholic drinks from standard VAT rate of 20% to reduced rate of 10%

12 May 2020

Austria

Austria halves VAT on non-alcoholic beverages in support of hospitality

11 May 2020

Austria

VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks

11 May 2020

Austria European Union

ECJ C-58/20 (K) – Question – VAT exemption for management of special investment funds includes tax-related tasks performed by third party?

06 May 2020

Austria European Union

ECJ C-59/20 (DBKAG) – Question – VAT exemption for software specifically designed for the management of special investment funds?

06 May 2020

Austria European Union

ECJ C-1/20 (Finanzamt Wien) – Question – Exemption for lawyer as a court-appointed guardian?

28 April 2020

Austria

Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested

23 April 2020

Austria

Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT

23 April 2020

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

23 April 2020

Austria

Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable

23 April 2020

Category - Austria

Flashback on ECJ cases C-245/04 (EMAG Handel Eder OHG) – Place of supply in case of chain supplies

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

VAT rate reduction from 20 to 10% on Feminine Care products per Jan 1, 2021

Will VAT rate drop from 20 to 10% on Feminine Care products per Jan 1, 2021?

Decree on platform records

Extension 5% VAT on restaurants until Dec 2021

COVID-19: Draft bill – VAT rate reduction for gastronomy, culture and publishing sectors, Exemption for vitro diagnostics and COVID-19 vaccines, etc

Import VAT Deferral in Austria – This is how it works

Request from Amazon Sellers to present their VAT registration number for Austria

ECJ C-593/19 (SK Telecom vs. AT) AG Opinion: Roaming services, effective use and enjoyment, VAT refund

No input tax refund in case of late submission of refund applications

Federal Financial Court: No input tax deduction due to the lack of an invoice

Google and Amazon will pass digital service tax on to advertisers

Austrian VAT numbers required in Amazon Seller Central

Austria Wants Masks To Remain VAT-Free Despite EU Law

Request from Amazon Sellers to present their VAT registration number for Austria

Request from Amazon Sellers to present their VAT registration number for Austria

The termination of an agreement for compensation follows the VAT treatment of the underlying services

5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020)

Summary VAT rate changes per July 1, 2020

Austria Publishes Law for Reduced VAT Rate (10%) on Non-Alcoholic Beverages

Reduction of VAT rate to 5% from 1 July till 31 December for certain supplies

VAT rate reduced to 5% for café, restaurant and similar hospitality services, and entrance to cultural, cinema, sporting and other live venues

Non-alcholic drinks from standard VAT rate of 20% to reduced rate of 10%

Austria halves VAT on non-alcoholic beverages in support of hospitality

VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks

ECJ C-58/20 (K) – Question – VAT exemption for management of special investment funds includes tax-related tasks performed by third party?

ECJ C-59/20 (DBKAG) – Question – VAT exemption for software specifically designed for the management of special investment funds?

ECJ C-1/20 (Finanzamt Wien) – Question – Exemption for lawyer as a court-appointed guardian?

Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested

Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT

Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country

Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable

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