The Austrian National Council approved Federal Law Gazette I No. 227/2021 which contains tax relief and tax payment simplifications in response to the COVID-19 pandemic on On December 21, 2021.
Key VAT Changes
- Goods and services provided to government bodies under EU Law shall be exempt if the use of the supply is for COVID-19 response. If conditions are no longer met, the government bodies must inform the Federal Ministry of Finance.
- Taxing the supply of Protective Masks at 0% will be extended until 30 June 2022.
Source: GVC
