5 Major Developments in Austria

5 Major Developments in Austria

• Country fact sheets: eInvoicing in Austria

• ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

• Shift of the Place of Supply due to Incorrect Invoice

• Deficient Service Description and VAT Deduction

• Austria Measures to combat VAT fraud through payment service provider reporting obligations

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Bad Debts (Relief for Underpaid Sales Invoices)

• Case: Mandatory input tax adjustment for advance payments

CESOP

• Austria Measures to combat VAT fraud through payment service provider reporting obligations

Deduction (Input Tax Credit)

• Deficient Service Description and VAT Deduction

• Case: Input tax adjustment ex tunc if there was no right to deduction

• Case: Mandatory input tax adjustment for advance payments

• Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid

E-Commerce / Electronic Services

• Measures to combat VAT fraud through payment service provider reporting obligations

E-invoicing

• Country fact sheets: eInvoicing in Austria

• Rules for E-Invoicing in Austria

ECJ (European Court of Justice)

• ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

• Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid

Exemption

• Exemption for Mediation Services

• Administrative Court: VAT implications of outsourcing credit card services to a German company

• Flashback on ECJ cases C-172/03 (Heiser) – Switch from taxation regime to exemption, without requiring an adjustment for capital goods, qualifies as state aid

Fraud / Tax Evasion

• Measures to combat VAT fraud through payment service provider reporting obligations

Invoice

• Shift of the Place of Supply due to Incorrect Invoice

• Deficient Service Description and VAT Deduction

• Accounting information when applying the simplification rule for triangular transactions

Liability (Reverse Charge/Withholding)

• No tax liability in the case of VAT incorrectly shown on invoice to end-user

Place of Supply

• Shift of the Place of Supply due to Incorrect Invoice

• Case: Compensation claims of commercial agent

Real Estate/Immovable Property

Real Time Reporting/Continuous Transaction Controls

• Country fact sheets: eInvoicing in Austria

Refund

• Input VAT refund from third countries for 2022 – apply before 30 June!

Reporting / Compliance

• Infographic: A guide to VAT in Austria

• All you need to know about Austrian annual VAT returns

SAF-T (Standard Audit File for Tax)

• Country fact sheets: eInvoicing in Austria

Taxable Person

• Organic fruit farming not a hobby

Taxable Transaction

• ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – AG Opinion – Additional Programme fee of the Österreichischer Rundfunk is to be considered as consideration

• Administrative Court: VAT implications of Sale of Medical Waste by Hospitals to Scrap Dealers

Triangulation

• Accounting information when applying the simplification rule for triangular transactions