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Category - Austria

Austria

Austria: Bundesfinanzgericht – Letting of apartments to dependent children

20 February 2023

Austria

Austria: Verwaltungsgerichtshof – Invoice correction despite statute of limitations for tax assessment

20 February 2023

Austria

Austria: Verwaltungsgerichtshof – Tax exemption for financial services

20 February 2023

Austria

MOF Clarifies Input VAT Deductions for Flat-Rate Daily, Overnight Allowances Paid to Employees

18 February 2023

Austria

Austria Standard Audit File for Tax SAF-T relaunch 2024

16 February 2023

Austria

Country VAT Guides on Austria

12 February 2023

Austria

A guide to VAT – Doing business in Austria

14 January 2023

Austria

Finance Act 2023 provisions release

12 January 2023

Austria

More frequent cash register audits in Austria have been announced for 2023

07 January 2023

Austria European Union

Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses

07 January 2023

Austria

§ 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction

06 January 2023

Austria European Union

Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry into force of the Directive

02 January 2023

Austria

Fictitious Intra-EU acquisition for chain transactions

24 December 2022

Austria

Austria VAT country guide 2023

24 December 2022

Austria

New interest rate of 3.38% for sales tax and appeal

14 December 2022

Austria European Union

ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions

08 December 2022

Austria European Union

ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

08 December 2022

Austria

MOF Clarifies Input VAT Refund, Late Filing Penalties for Nonresident Telecommunications Companies

26 November 2022

Austria European Union

Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction

26 November 2022

Austria European Union Germany

The State of TOMS 2022

19 November 2022

Austria

Sales activities that are exempt from the fiscalization obligation in Austria

09 November 2022

Austria

Austria: E-invoicing and E-reporting developments and news

07 November 2022

Austria

Austrian implementation of DAC7 introduces comprehensive reporting obligations pertaining to “Platform Economy”

05 November 2022

Austria

Austria’s Finance Ministry uncovers luxury car VAT fraud schemes

01 November 2022

Austria

Period for the deduction of input VAT

27 October 2022

Austria

No safety-net acquisition in the country of departure

27 October 2022

Austria

No input VAT deduction for sale and sale back

27 October 2022

Austria

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

27 October 2022

Austria European Union

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

27 October 2022

Austria

Delivery of fuel when using fuel cards

27 October 2022

Austria

VAT deduction from the invoices of a flat-rate farmer and forester

27 October 2022

Austria

Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know

20 October 2022

Austria

eInvoicing in Austria

10 October 2022

Category - Austria

Austria: Bundesfinanzgericht – Letting of apartments to dependent children

Austria: Verwaltungsgerichtshof – Invoice correction despite statute of limitations for tax assessment

Austria: Verwaltungsgerichtshof – Tax exemption for financial services

MOF Clarifies Input VAT Deductions for Flat-Rate Daily, Overnight Allowances Paid to Employees

Austria Standard Audit File for Tax SAF-T relaunch 2024

Country VAT Guides on Austria

A guide to VAT – Doing business in Austria

Finance Act 2023 provisions release

More frequent cash register audits in Austria have been announced for 2023

Flashback on ECJ Cases – C-441/09 (Commission v Austria) – No reduced VAT rate to all deliveries, imports and intra-Community purchases of horses

§ 12 paragraph 1 UStG, § 20 paragraph 2 UStG period for the input VAT deduction

Flashback on ECJ cases C-409/99 (Metropol and Stadler) – Deduction of input tax – Exclusions provided for under national law at the time of entry into force of the Directive

Fictitious Intra-EU acquisition for chain transactions

Austria VAT country guide 2023

New interest rate of 3.38% for sales tax and appeal

ECJ C-378/21 (P GmbH) – Judgment – No VAT liability in case wrongly charged VAT for B2C transactions

ECJ C-247/21 (Luxury Trust Automobil) – Judgment – Mandatory Invoice requirements for triangulation which can not be corrected later

MOF Clarifies Input VAT Refund, Late Filing Penalties for Nonresident Telecommunications Companies

Flashback on ECJ Cases C-284/04 (T-Mobile Austria and Others) – Auctioning of the UMTS licences is not a taxable transaction

The State of TOMS 2022

Sales activities that are exempt from the fiscalization obligation in Austria

Austria: E-invoicing and E-reporting developments and news

Austrian implementation of DAC7 introduces comprehensive reporting obligations pertaining to “Platform Economy”

Austria’s Finance Ministry uncovers luxury car VAT fraud schemes

Period for the deduction of input VAT

No safety-net acquisition in the country of departure

No input VAT deduction for sale and sale back

Simplification for triangulation also applies when intermediary is VAT registered in Member State of destination

ECJ C-641/21 (Climate Corporation Emissions Trading GmbH) – Judgment – Place of supply does not change if the recipient of the service committed VAT evasion

Delivery of fuel when using fuel cards

VAT deduction from the invoices of a flat-rate farmer and forester

Austria’s reporting obligation for platforms and DAC7: Everything You Need to Know

eInvoicing in Austria

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