Category - Austria

Austria

Restriction on Input Tax Deduction for Investments without Entrepreneurial Status of Beneficiary

10 April 2024

Austria

Limitation of input tax deduction for a lawyer opting for basic lump sum taxation.

10 April 2024

Austria European Union

Incorrect VAT amounts in invoices to end consumers: ECJ

07 April 2024

Austria

Refusal of Input Tax Deduction in Case of VAT Fraud Participation

19 March 2024

Austria

Adjusting Input Tax on Down Payments when Services are not Rendered: Recent VAT Guidelines Update

17 March 2024

Austria

Understanding VAT: Can a Contract be Considered an Invoice? Recent Updates on Invoicing Guidelines

17 March 2024

Austria

Clarity on VAT Refund Rules

15 March 2024

Austria

Austria MOF Clarifies Input Tax Refund Rules for Intra-Community Goods Deliveries

15 March 2024

Austria

What do you need to know about Austrian VAT?

08 March 2024

Austria

Tax Exemption for Private Educational Institutions Offering English Language Courses for Children and Teens

25 February 2024

Austria

No single service by a language school offering bundled services in “Summer Camps” cited.

25 February 2024

Austria

Option for Tax Liability on Sale of a Property under § 6 Abs 2 UStG

25 February 2024

Austria

Austria MOF Clarifies Taxation of Luxury Apartment Rental Income: Federal Finance Court Decision

25 February 2024

Austria

FAQs on VAT for Photovoltaic Modules: Updates and Clarifications from Ministry of Finance

21 February 2024

Austria European Union

ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was overcharged mostly to “end consumers”

08 February 2024

Austria

Austria Updates VAT Exempt Gold Coin List in Official Gazette

04 February 2024

Austria

Austria MOF Clarifies Taxation of Advertising and Property Renovation Expenses

01 February 2024

Austria

Austria MOF Clarifies VAT Assessment for Construction Costs of Building

30 January 2024

Austria

Reversal of Decision on VAT and Penalties for a Swiss Company in Computer Trade

30 January 2024

Austria

VAT Treatment of Sequential Transactions in Cross-Border Trade

30 January 2024

Austria

Austria MOF Issues FAQs on Zero Percent VAT Rate for Photovoltaic Modules

27 January 2024

Austria

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

26 January 2024

Austria

Austria MOF Clarifies Input Tax Adjustment for Different Financial Years

18 January 2024

Austria European Union

Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law

05 January 2024

Austria

Annulment of Decision on ORF Program Fee: Case of B M in W vs. GIS

05 January 2024

Austria

Austria VAT country guide 2024

04 January 2024

Austria

Common VAT pitfalls for doctors in practice

03 January 2024

Austria

Tax Liability for Non-Entrepreneur’s Invoice with Separate Tax Amount and Foreign VAT ID

31 December 2023

Austria

Ineligibility for IOSS Procedure Due to Incorrect Customs Declaration

31 December 2023

Austria

Deductibility of input tax for rental of apartments by a GmbH to the children of the shareholder-managing director

31 December 2023

Austria

Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG

31 December 2023

Austria

Determination of place of performance for brokerage services under § 3a Abs 6 UStG

31 December 2023

Austria

Austria’s VAT Dilemma: Cross-Border EV Charging and the Quest for Clarity

29 December 2023

Category - Austria

Restriction on Input Tax Deduction for Investments without Entrepreneurial Status of Beneficiary

Limitation of input tax deduction for a lawyer opting for basic lump sum taxation.

Incorrect VAT amounts in invoices to end consumers: ECJ

Refusal of Input Tax Deduction in Case of VAT Fraud Participation

Adjusting Input Tax on Down Payments when Services are not Rendered: Recent VAT Guidelines Update

Understanding VAT: Can a Contract be Considered an Invoice? Recent Updates on Invoicing Guidelines

Clarity on VAT Refund Rules

Austria MOF Clarifies Input Tax Refund Rules for Intra-Community Goods Deliveries

What do you need to know about Austrian VAT?

Tax Exemption for Private Educational Institutions Offering English Language Courses for Children and Teens

No single service by a language school offering bundled services in “Summer Camps” cited.

Option for Tax Liability on Sale of a Property under § 6 Abs 2 UStG

Austria MOF Clarifies Taxation of Luxury Apartment Rental Income: Federal Finance Court Decision

FAQs on VAT for Photovoltaic Modules: Updates and Clarifications from Ministry of Finance

ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was overcharged mostly to “end consumers”

Austria Updates VAT Exempt Gold Coin List in Official Gazette

Austria MOF Clarifies Taxation of Advertising and Property Renovation Expenses

Austria MOF Clarifies VAT Assessment for Construction Costs of Building

Reversal of Decision on VAT and Penalties for a Swiss Company in Computer Trade

VAT Treatment of Sequential Transactions in Cross-Border Trade

Austria MOF Issues FAQs on Zero Percent VAT Rate for Photovoltaic Modules

Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices

Austria MOF Clarifies Input Tax Adjustment for Different Financial Years

Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law

Annulment of Decision on ORF Program Fee: Case of B M in W vs. GIS

Austria VAT country guide 2024

Common VAT pitfalls for doctors in practice

Tax Liability for Non-Entrepreneur’s Invoice with Separate Tax Amount and Foreign VAT ID

Ineligibility for IOSS Procedure Due to Incorrect Customs Declaration

Deductibility of input tax for rental of apartments by a GmbH to the children of the shareholder-managing director

Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG

Determination of place of performance for brokerage services under § 3a Abs 6 UStG

Austria’s VAT Dilemma: Cross-Border EV Charging and the Quest for Clarity

Advertisements:

Contact:

Support & Info

Sign up for our newsletter