Category - Austria

Austria

Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities.

04 July 2024

Austria

Adjustment of input tax for major repairs under § 12 Abs 10 UStG – BFG ruling

04 July 2024

Austria

Abolition of Interbank Exemption in Austrian VAT Act: Impact on Financial Services from 2025

28 June 2024

Austria

Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion

22 June 2024

Austria

Municipality with full-day school offering both classes and day care, does not act as a business

22 June 2024

Austria

Bundesfinanzgericht: Medical and chemical laboratory diagnostic center qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate

22 June 2024

Austria

Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to input VAT adjustment

22 June 2024

Austria

New Tax Amendments Bill Introduced in Parliament

16 June 2024

Austria

Austria VAT registration threshold proposal

16 June 2024

Austria

Austria MOF Clarifies Input VAT Deduction Rules for Rented Equipment

06 June 2024

Austria

Reduced VAT Rate for Repair Services in Austria: Guidelines and Exemptions

22 May 2024

Austria

Austria’s Proposal to Raise VAT Registration Threshold to €42,000

22 May 2024

Austria

Court Upholds Partial Tax Deduction for Property Renovation in Landmark Ruling

22 May 2024

Austria

Austrian Court Rules Against Tax Office in Internet Trade Case from Isle of Man

22 May 2024

Austria

What should be mentioned on an invoice in Austria?

18 May 2024

Austria

Austria MOF Ruling about Hobbies

16 May 2024

Austria

Austria’s Tax and Business Regulations: Proposed Amendments and Consultation Period Until May 17

13 May 2024

Austria

Austria VAT Registration Threshold Proposal: Increase to €42,000

13 May 2024

Austria

Draft Tax Amendment Act: Small business, increase VAT registration threshold, simplified invoicing, donations

12 May 2024

Austria

Austria’s Tax Evasion Crackdown: €48.5 Million Recovered in 2023 Victory

09 May 2024

Austria

Guidance on VAT exemption for board renumeration; other recent direct and indirect tax developments

07 May 2024

Austria

Taxation of Services in a Two-Tier Partnership: Case Law Analysis and Decision

29 April 2024

Austria

Dismissal of Revision by Administrative Court on Tax Dispute for Year 2010.

29 April 2024

Austria

Failure to Submit Written Option Declaration for VAT Pauschaling in Agricultural Business

29 April 2024

Austria

Denial of VAT refund for intra-community supply

29 April 2024

Austria

Dismissal of Appeal Against Non-Assessment of VAT for 2019 by Austrian Tax Office

29 April 2024

Austria

Austria’s Input VAT Rules for Foreign Entrepreneurs: Recent Court Decision Clarifies Requirements

25 April 2024

Austria

BMF Guidance: VAT Applies to Parent Company Charges for Board Member Services

23 April 2024

Austria

Austria MOF Clarifies Input VAT Flat Rate for Foreign Entrepreneurs: Recent Court Decision

21 April 2024

Austria

Court Rejects Small Business Exemption and Flat-Rate Deduction for Input Tax

21 April 2024

Austria

Judgment on VAT for new vehicle purchase overturned due to legal error.

17 April 2024

Austria

E-Invoicing in Austria: A Brief Overview (B2G mandatory, B2B voluntarily)

15 April 2024

Austria

VAT in Austria

12 April 2024

Category - Austria

Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities.

Adjustment of input tax for major repairs under § 12 Abs 10 UStG – BFG ruling

Abolition of Interbank Exemption in Austrian VAT Act: Impact on Financial Services from 2025

Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion

Municipality with full-day school offering both classes and day care, does not act as a business

Bundesfinanzgericht: Medical and chemical laboratory diagnostic center qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate

Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to input VAT adjustment

New Tax Amendments Bill Introduced in Parliament

Austria VAT registration threshold proposal

Austria MOF Clarifies Input VAT Deduction Rules for Rented Equipment

Reduced VAT Rate for Repair Services in Austria: Guidelines and Exemptions

Austria’s Proposal to Raise VAT Registration Threshold to €42,000

Court Upholds Partial Tax Deduction for Property Renovation in Landmark Ruling

Austrian Court Rules Against Tax Office in Internet Trade Case from Isle of Man

What should be mentioned on an invoice in Austria?

Austria MOF Ruling about Hobbies

Austria’s Tax and Business Regulations: Proposed Amendments and Consultation Period Until May 17

Austria VAT Registration Threshold Proposal: Increase to €42,000

Draft Tax Amendment Act: Small business, increase VAT registration threshold, simplified invoicing, donations

Austria’s Tax Evasion Crackdown: €48.5 Million Recovered in 2023 Victory

Guidance on VAT exemption for board renumeration; other recent direct and indirect tax developments

Taxation of Services in a Two-Tier Partnership: Case Law Analysis and Decision

Dismissal of Revision by Administrative Court on Tax Dispute for Year 2010.

Failure to Submit Written Option Declaration for VAT Pauschaling in Agricultural Business

Denial of VAT refund for intra-community supply

Dismissal of Appeal Against Non-Assessment of VAT for 2019 by Austrian Tax Office

Austria’s Input VAT Rules for Foreign Entrepreneurs: Recent Court Decision Clarifies Requirements

BMF Guidance: VAT Applies to Parent Company Charges for Board Member Services

Austria MOF Clarifies Input VAT Flat Rate for Foreign Entrepreneurs: Recent Court Decision

Court Rejects Small Business Exemption and Flat-Rate Deduction for Input Tax

Judgment on VAT for new vehicle purchase overturned due to legal error.

E-Invoicing in Austria: A Brief Overview (B2G mandatory, B2B voluntarily)

VAT in Austria

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