Austria Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991) 23 April 202066 views1 min read Source: leitnerleitner.com Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable Purchase and resale of fuel through fuel cards in its own name and for its own account is a supply of goods and tmay qualify as a chain transaction