Austria Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country 23 April 2020134 views1 min read Source: leitnerleitner.com Triangulation Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable
