Category - Austria

Austria

Austrian Supreme Administrative Court Rejects VAT Refund for UAE Telecom on Roaming Fees, 2017–2018

2 months ago

Austria

Administrative Court Overturns Reduction of GSBG Allowances for Self-Paying Nursing Home Residents

2 months ago

Austria

VAT Treatment of Fuel Card Contracts and Related Services Under Section 3 UStG

2 months ago

Austria

VAT Treatment of AMS Grants: Non-Taxable Status and Input Tax Deduction Exclusion from 2027

2 months ago

Austria

Assignment of the Moving Supply in Chain Transactions: Ex Works and Triangular Transaction Simplification

2 months ago

Austria

No Input VAT Deduction for Non-Commercial Intra-Group Car Rentals under § 12 UStG

2 months ago

Austria

Mandatory E-Invoicing for Austrian Federal Government Suppliers: Rules, Platforms, and Submission Methods

2 months ago

Austria

Austria to Cut VAT on Staple Foods, Hygiene Products, and Contraceptives in 2026

3 months ago

Austria

Subsidy Entitlement for VAT-Exempt Entrepreneurs Operating Care Homes Under Austrian Law

3 months ago

Austria

VAT Exemption for High-Value Residential Rentals from 2026; Input VAT Deduction Disallowed

3 months ago

Austria

Austria Introduces 4.9% Reduced VAT Rate for Essential Foods from July 2026

3 months ago

Austria

Austria Proposes VAT Cut on Staple Foods to 4.9%, Seeks Public Feedback

3 months ago

Austria

Austria Introduces a New 4.9% Reduced VAT Rate for Essential Foodstuffs

3 months ago

Austria

VAT Returns in Austria 2026: Who Must File, Deadlines, and Submission Rules Explained

3 months ago

Austria

When Is VAT Registration Mandatory in Austria in 2026? Key Rules for Businesses and E-commerce

3 months ago

Austria

Austria Clarifies Input VAT Deduction Rules for Small-Value Purchases in Resale Businesses

3 months ago

Austria

Austria’s E-Invoicing Requirements: Platforms, Formats, and Compliance for Public Sector Suppliers

3 months ago

Austria

Intrastat Reporting Thresholds Raised for Intra-EU Trade Effective January 2026

3 months ago

Austria

No Input VAT Deduction for Foundation Renting Apartment to Founder Below Market Rate

3 months ago

Austria

Subsequent Input Tax Key Alone Does Not Justify Reopening Proceedings if Facts Were Previously Known

3 months ago

Austria

Supplying Surplus Photovoltaic Electricity Qualifies as Entrepreneurial Activity Regardless of Private Consumption Ratio

3 months ago

Austria

Intrastat – Increase of the reporting threshold for intra-EU imports and intra-EU exports

3 months ago

Austria

VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC

3 months ago

Austria

Input Tax Deduction Denied for Property Likely Intended for Tax-Exempt Sale: Court Decision 2024

3 months ago

Austria

No Input VAT Deduction for Unperformed Services Under Austrian VAT Law, Regardless of Good Faith

3 months ago

Austria

Input VAT Deduction Allowed for Preparatory Activities Before Commencing Taxable Rental in Austria

3 months ago

Austria European Union

Comments on T-638/24: IC Acquisition also taxable in the event of wrongly charged VAT for exempt IC Supply

3 months ago

Austria European Union

EGC T-638/24 (D GmbH) – Judgment – VAT on Intra-Community Acquisitions Not Precluded by Errors

4 months ago

Austria

E-Commerce and Fiscalization in Austria: Key Topics and Requirements Explained

4 months ago

Austria

2026 Austrian VAT Guide: Essential Updates and Compliance Insights for Businesses

4 months ago

Austria

Austrian Court Clarifies Input VAT Deduction Rules for Intra-Group Vehicle Leasing Activities

4 months ago

Austria European Union

EGC VAT T-689/25 (James Howden and Co.) – Questions – VAT Exemption Conditions for IC Supplies and the Role of VAT Identification Numbers

4 months ago

Austria

Import VAT in Austria: Key Rules, Calculation, and Compliance for Non-EU Goods and Businesses

4 months ago

Category - Austria

Austrian Supreme Administrative Court Rejects VAT Refund for UAE Telecom on Roaming Fees, 2017–2018

Administrative Court Overturns Reduction of GSBG Allowances for Self-Paying Nursing Home Residents

VAT Treatment of Fuel Card Contracts and Related Services Under Section 3 UStG

VAT Treatment of AMS Grants: Non-Taxable Status and Input Tax Deduction Exclusion from 2027

Assignment of the Moving Supply in Chain Transactions: Ex Works and Triangular Transaction Simplification

No Input VAT Deduction for Non-Commercial Intra-Group Car Rentals under § 12 UStG

Mandatory E-Invoicing for Austrian Federal Government Suppliers: Rules, Platforms, and Submission Methods

Austria to Cut VAT on Staple Foods, Hygiene Products, and Contraceptives in 2026

Subsidy Entitlement for VAT-Exempt Entrepreneurs Operating Care Homes Under Austrian Law

VAT Exemption for High-Value Residential Rentals from 2026; Input VAT Deduction Disallowed

Austria Introduces 4.9% Reduced VAT Rate for Essential Foods from July 2026

Austria Proposes VAT Cut on Staple Foods to 4.9%, Seeks Public Feedback

Austria Introduces a New 4.9% Reduced VAT Rate for Essential Foodstuffs

VAT Returns in Austria 2026: Who Must File, Deadlines, and Submission Rules Explained

When Is VAT Registration Mandatory in Austria in 2026? Key Rules for Businesses and E-commerce

Austria Clarifies Input VAT Deduction Rules for Small-Value Purchases in Resale Businesses

Austria’s E-Invoicing Requirements: Platforms, Formats, and Compliance for Public Sector Suppliers

Intrastat Reporting Thresholds Raised for Intra-EU Trade Effective January 2026

No Input VAT Deduction for Foundation Renting Apartment to Founder Below Market Rate

Subsequent Input Tax Key Alone Does Not Justify Reopening Proceedings if Facts Were Previously Known

Supplying Surplus Photovoltaic Electricity Qualifies as Entrepreneurial Activity Regardless of Private Consumption Ratio

Intrastat – Increase of the reporting threshold for intra-EU imports and intra-EU exports

VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC

Input Tax Deduction Denied for Property Likely Intended for Tax-Exempt Sale: Court Decision 2024

No Input VAT Deduction for Unperformed Services Under Austrian VAT Law, Regardless of Good Faith

Input VAT Deduction Allowed for Preparatory Activities Before Commencing Taxable Rental in Austria

Comments on T-638/24: IC Acquisition also taxable in the event of wrongly charged VAT for exempt IC Supply

EGC T-638/24 (D GmbH) – Judgment – VAT on Intra-Community Acquisitions Not Precluded by Errors

E-Commerce and Fiscalization in Austria: Key Topics and Requirements Explained

2026 Austrian VAT Guide: Essential Updates and Compliance Insights for Businesses

Austrian Court Clarifies Input VAT Deduction Rules for Intra-Group Vehicle Leasing Activities

EGC VAT T-689/25 (James Howden and Co.) – Questions – VAT Exemption Conditions for IC Supplies and the Role of VAT Identification Numbers

Import VAT in Austria: Key Rules, Calculation, and Compliance for Non-EU Goods and Businesses

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