Austria Federal Financial Court: No input tax deduction due to the lack of an invoice 23 September 2020
AustriaTurkeyUnited Kingdom Google and Amazon will pass digital service tax on to advertisers 02 September 2020
Austria Request from Amazon Sellers to present their VAT registration number for Austria 14 August 2020
Austria Request from Amazon Sellers to present their VAT registration number for Austria 07 August 2020
Austria The termination of an agreement for compensation follows the VAT treatment of the underlying services 27 July 2020
Austria 5% VAT rate also applies to accommodation services (hotels), campsites and e-books (effective July 1, 2020) 01 July 2020
AustriaBulgariaCyprusCzech RepublicGermanyPolandSaudi ArabiaWorld Summary VAT rate changes per July 1, 2020 24 June 2020
Austria VAT rate reduced to 5% for café, restaurant and similar hospitality services, and entrance to cultural, cinema, sporting and other live venues 12 June 2020
Austria VAT reduction to zero percent for deliveries and intra-EU purchases of respiratory masks 11 May 2020
AustriaEuropean Union ECJ C-58/20 (K) – Question – VAT exemption for management of special investment funds includes tax-related tasks performed by third party? 06 May 2020
AustriaEuropean Union ECJ C-59/20 (DBKAG) – Question – VAT exemption for software specifically designed for the management of special investment funds? 06 May 2020
AustriaEuropean Union ECJ C-1/20 (Finanzamt Wien) – Question – Exemption for lawyer as a court-appointed guardian? 28 April 2020
Austria Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested 23 April 2020
Austria Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT 23 April 2020
Austria Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country 23 April 2020
Austria Renovation works of wall and façade paintings in buildings qualifies as construction works for which the reverse charge mechanism may be applicable 23 April 2020
Austria Transfer of a customer base is considered as a supply of services (Austrian VAT Guidlines Nr 342, 991) 23 April 2020
Austria 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 23 April 2020
Austria Question sent by Austria to ECJ/CJEU – VAT exemption for services of a lawyer as a trustee 20 April 2020
Austria COVID-19: deadline for submitting the annual VAT return for 2019 has been extended to 31 August 2020 20 April 2020
Austria Payment of fees and duties suspended, extension of payment deadlines and tax exemption for corona assistance 14 April 2020
Austria COVID-19: Compensation, cancellation fees, and frustrated expenditure, Uncollectible receivables 05 April 2020