Category - Austria

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

Austria

Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991)

23 April 2020

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

23 April 2020

Austria

Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee

20 April 2020

Austria

COVID-19: deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020

20 April 2020

Austria

Cash register reporting obligation during temporary closure due to COVID-19

18 April 2020

Austria

Payment of fees and duties suspended, extension of payment deadlines and tax exemption for corona assistance

14 April 2020

Austria

COVID-19: No VAT on protective masks till August 1, 2020

14 April 2020

Austria

Austria Digital Services Tax – Update for the Digital Economy

06 April 2020

Austria

COVID-19: Compensation, cancellation fees, and frustrated expenditure, Uncollectible receivables

05 April 2020

Austria

Austria introduces VAT measures due to COVID-19 crisis

27 March 2020

Austria

Ministry of Finance enables pharmacies to produce tax-free disinfectants

27 March 2020

Austria

COVID-19 measures – postponement of submission of the VAT return upon reasoned request

19 March 2020

Austria

Coronavirus and taxes

18 March 2020

Austria

VAT measures related to COVID19 – Deferral of VAT payment & reduction/waiver late payment interest

15 March 2020

Austria European Union

ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision?

09 March 2020

Austria

VAT law – ongoing maintenance 2019

08 March 2020

Austria

Update on digital services tax

03 March 2020

Austria

Gold coins with less than 90 percent purity are not VAT exempt

03 March 2020

Austria

Bill on the implementation of the Quick Fixes

12 February 2020

Austria

Focus on Austria – Changes in the VAT legislation in 2020 and 2021

12 February 2020

Austria

Marketplaces/platforms – VAT liability and record keeping

12 February 2020

Category - Austria

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

Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991)

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

Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee

COVID-19: deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020

Cash register reporting obligation during temporary closure due to COVID-19

Payment of fees and duties suspended, extension of payment deadlines and tax exemption for corona assistance

COVID-19: No VAT on protective masks till August 1, 2020

Austria Digital Services Tax – Update for the Digital Economy

COVID-19: Compensation, cancellation fees, and frustrated expenditure, Uncollectible receivables

Austria introduces VAT measures due to COVID-19 crisis

Ministry of Finance enables pharmacies to produce tax-free disinfectants

COVID-19 measures – postponement of submission of the VAT return upon reasoned request

Coronavirus and taxes

VAT measures related to COVID19 – Deferral of VAT payment & reduction/waiver late payment interest

ECJ C-844/19 (TechnoRent) – AG Opinion – Interest for late VAT refunds despite lack of national provision?

VAT law – ongoing maintenance 2019

Update on digital services tax

Gold coins with less than 90 percent purity are not VAT exempt

Bill on the implementation of the Quick Fixes

Focus on Austria – Changes in the VAT legislation in 2020 and 2021

Marketplaces/platforms – VAT liability and record keeping

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