Austria Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable 23 April 202037 views1 min read Source: leitnerleitner.com Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991)