Anticipating the new regulations of the E-Commerce package which will be implemented in the European Union as of Jan 1, 2021, EU Member States as Austria, France, Germany, Italy and the United Kingdom have already implemented or will implement VAT liability for Marketplaces.
An overview: (status per Aug 21, 2019)
| Marketplaces – VAT liability | ||
| Country | Implentation date | |
| Austria | Jan 1, 2020 | Link |
| France | Jan 1, 2020 | Link |
| Germany | Jan 1, 2019 | Link |
| Italy | May 1, 2019 – Dec 31, 2020 | Link |
| United Kingdom | March 15, 2018 | Link |
Latest Posts in "Austria"
- Essential Requirements for E-Invoices in Federal Budget Clearing System to Avoid Delays
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
