Payment services provided by a credit card company (e.g. IT services, authentication of the cardholder, cryptological security, accounting reconciliation, card orders, card payment, etc) are not exempt financial services within the meaning of § 6 Abs 1 Z 8 lit e UStG, as these services do not actually or potentially transfer ownership of the funds in question. VwGH, 15.12.2022, Ro 2022/13/001
Source: bka.gv.at
