5 Major Developments in Austria

5 Major Developments in Austria

• Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund

• Liability of Prokurist for VAT in bankrupt GmbH: Austrian court to make final decision

• Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements

• No triangular transaction if the UID number is invalid

• Austria Standard Audit File for Tax SAF-T relaunch 2024

CESOP

• Austrian National Council Approves New Reporting Obligations for Payment Service Providers and Various Other Measures

Coronavirus

• Austria: Temporary Zero VAT Rate on Face Masks Expires June 30, 2023

Country Guides

• VAT Guide for Businesses with Customers in Austria

• VAT in Austria

• Value Added Tax (VAT) Guidelines: Austria

DAC6

• Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements

• Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements

Deduction (Input Tax Credit)

• Austria MOF Clarifies Input Tax Adjustment for Tax-Free Sale of Unused Business Premises

• Case: Input VAT deduction for travel costs (Sec 13 Para 3 Austrian VAT Act)

• No input tax refund for sales that could have been exempt

E-Commerce / Electronic Services

• New Reporting Rules to Combat E-Commerce VAT Fraud

• New reporting rules for payment service providers to combat e-commerce VAT fraud

• Global VAT Guide: August 2023 VAT Updates

E-invoicing

• Methods of sending B2G e-Invoices in Austria

ECJ (European Court of Justice)

• Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity

• Flashback on ECJ cases C-338/97/C-344/97/C-390/97 (Pelzl e.a.) – EU VAT Directive allows for Contributions to tourism associations and to a tourism development fund

Exemption

• Insurance Premium Tax instead of VAT for paid guarantee promises in all industries

Fiscalization

• What are Control Transactions in the Austrian Fiscalization System?

Flat Rate Schemes

• Case: Input VAT deduction for travel costs (Sec 13 Para 3 Austrian VAT Act)

Fraud / Tax Evasion

• New Reporting Rules to Combat E-Commerce VAT Fraud

• New reporting rules for payment service providers to combat e-commerce VAT fraud

Importation

• Amendment: No extinction of the VAT liability (Sec 26 Para 1 Austrian VAT Act)

Intra-Community Transactions

• Austrian archiving VAT rules on intra-Community supplies and exports

Invoice

• Tax Amendment Act 2023: How to correct overcharged VAT

• Case: Invoice adjustment despite limitation of assessment (Sec 11 Para 12 and Sec 16 Para 1 Austrian VAT Act)

• Amendment: Tax liability due to invoicing to non-taxable persons (Sec 11 Para 12 Austrian VAT Act)

• Federal Finance Court decision on VAT liability for intra-community transactions

Liability (Reverse Charge/Withholding)

• No tax liability due to accounting for actual taxation

Rate

• Austria: Temporary Zero VAT Rate on Face Masks Expires June 30, 2023

• VAT rates in Austria

Real Estate/Immovable Property

• Austria MOF Clarifies Input Tax Adjustment for Tax-Free Sale of Unused Business Premises

Refund

• A VAT refund guide to Austria

Registration

• VAT number in Austria: Where to receive it, Threshold limits and Format

• VAT registration in Austria: everything you need to know

Reporting / Compliance

• Global VAT Guide: August 2023 VAT Updates
• Austria Updates Guidance on the Application of the EU DAC6 Reporting Requirements

• Liability of Prokurist for VAT in bankrupt GmbH: Austrian court to make final decision

• What are Control Transactions in the Austrian Fiscalization System?

SAF-T (Standard Audit File for Tax)

• All you need to know about SAF-T in Austria

• Austria Standard Audit File for Tax SAF-T relaunch 2024

Taxable Person

• Flashback on ECJ Cases – C-267/08 (SPÖ Landesorganisation Kärnten) – External propaganda activities of a political party is not an economic activity

TOMS (Tour Operators Margin Scheme)

• Austrian TOMS is extended to B2B supplies

Triangulation

• Federal Finance Court decision on VAT liability for intra-community transactions

• No triangular transaction if the UID number is invalid

VAT Group

• Formation of an Austrian tax group between sister companies