Category - Austria

Austria

Austria Uses AI to Generate Additional Tax Revenue

5 months ago

Austria European Union

Preliminary questions ECJ Case C-460/24: Austrian VAT exemption for interbank services: State aid?

6 months ago

Austria

Denial of Tax Exemption for Intra-Community Supplies due to VAT Fraudulent Activities

6 months ago

Austria

No Flat-rate VAT deduction for foreign entrepreneurs without domestic operations in Austria

6 months ago

Austria

Division of Flat Menu Prices for Food and Drinks Based on Individual Sales Prices

6 months ago

Austria

Timing of Input Tax Deduction for Option to Tax Liability – BFG Decision April 30, 2024

6 months ago

Austria

Repeal of VAT exemption for intercompany services in banking and insurance sectors by 2025.

6 months ago

Austria

Expanded Genuine Tax Exemption for Food Donations and Non-Alcoholic Beverages to Charitable Organizations

6 months ago

Austria

Expansion of Place of Supply Determination for Virtually Available B2C Services (§ 3a Abs 13 UStG)

6 months ago

Austria

Change in Differential Taxation of Art Objects under § 24 Abs 2 UStG from 2025.

6 months ago

Austria

Changes to Small Business Regulation: Increased Thresholds and New EU Provision from 2025.

6 months ago

Austria

VAT Refund Procedure for Tax-Exempt iC Supplies under Austrian VAT Act

6 months ago

Austria

Foreign Taxable Persons: Mandatory Input VAT Refund Procedure under Austrian VAT Act.

6 months ago

Austria

Austria VAT registration threshold increase

6 months ago

Austria

Austria’s Tax Amendment Act 2024: Key Changes and Implications for Businesses

6 months ago

Austria

Federal Finance Court Decision: Taxpayer Loses Input Tax Deduction Due to VAT Evasion

6 months ago

Austria

Austrian Parliament Approves Tax Amendment Act 2024 with VAT Measures

6 months ago

Austria

The Future of E-Invoicing in Austria: Embracing Digital Transformation for Business and Government

7 months ago

Austria

No Tax Exemption for Sale of Patient Records in Medical Practice Takeover – BFG Decision

7 months ago

Austria

E-Invoicing Compliance in Austria: The Complete Guide

7 months ago

Austria

Supplier of Goods and Services under § 1 Abs 1 Z 1 UStG: Legal Definition and Obligations

7 months ago

Austria

Correction of Invoice under § 11 Abs 12 UStG: Ex Nunc Effect According to VwGH Ruling

7 months ago

Austria

Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities.

7 months ago

Austria

Adjustment of input tax for major repairs under § 12 Abs 10 UStG – BFG ruling

7 months ago

Austria

Abolition of Interbank Exemption in Austrian VAT Act: Impact on Financial Services from 2025

7 months ago

Austria

Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion

7 months ago

Austria

Municipality with full-day school offering both classes and day care, does not act as a business

7 months ago

Austria

Bundesfinanzgericht: Medical and chemical laboratory diagnostic center qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate

7 months ago

Austria

Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to input VAT adjustment

7 months ago

Austria

New Tax Amendments Bill Introduced in Parliament

7 months ago

Austria

Austria VAT registration threshold proposal

7 months ago

Austria

2024 Austria 2024 eInvoicing Country Sheet

7 months ago

Austria

Austria MOF Clarifies Input VAT Deduction Rules for Rented Equipment

8 months ago

Category - Austria

Austria Uses AI to Generate Additional Tax Revenue

Preliminary questions ECJ Case C-460/24: Austrian VAT exemption for interbank services: State aid?

Denial of Tax Exemption for Intra-Community Supplies due to VAT Fraudulent Activities

No Flat-rate VAT deduction for foreign entrepreneurs without domestic operations in Austria

Division of Flat Menu Prices for Food and Drinks Based on Individual Sales Prices

Timing of Input Tax Deduction for Option to Tax Liability – BFG Decision April 30, 2024

Repeal of VAT exemption for intercompany services in banking and insurance sectors by 2025.

Expanded Genuine Tax Exemption for Food Donations and Non-Alcoholic Beverages to Charitable Organizations

Expansion of Place of Supply Determination for Virtually Available B2C Services (§ 3a Abs 13 UStG)

Change in Differential Taxation of Art Objects under § 24 Abs 2 UStG from 2025.

Changes to Small Business Regulation: Increased Thresholds and New EU Provision from 2025.

VAT Refund Procedure for Tax-Exempt iC Supplies under Austrian VAT Act

Foreign Taxable Persons: Mandatory Input VAT Refund Procedure under Austrian VAT Act.

Austria VAT registration threshold increase

Austria’s Tax Amendment Act 2024: Key Changes and Implications for Businesses

Federal Finance Court Decision: Taxpayer Loses Input Tax Deduction Due to VAT Evasion

Austrian Parliament Approves Tax Amendment Act 2024 with VAT Measures

The Future of E-Invoicing in Austria: Embracing Digital Transformation for Business and Government

No Tax Exemption for Sale of Patient Records in Medical Practice Takeover – BFG Decision

E-Invoicing Compliance in Austria: The Complete Guide

Supplier of Goods and Services under § 1 Abs 1 Z 1 UStG: Legal Definition and Obligations

Correction of Invoice under § 11 Abs 12 UStG: Ex Nunc Effect According to VwGH Ruling

Calculation of Chamber Levy in VAT Consolidated Groups: Individual Consideration of Member Entities.

Adjustment of input tax for major repairs under § 12 Abs 10 UStG – BFG ruling

Abolition of Interbank Exemption in Austrian VAT Act: Impact on Financial Services from 2025

Bundesfinanzgericht: No VAT deduction for transportation services provided to a Slovenian company as business should have known the transactions were connected to tax evasion

Municipality with full-day school offering both classes and day care, does not act as a business

Bundesfinanzgericht: Medical and chemical laboratory diagnostic center qualifies as a hospital, not exempt, but subject to reduced 10% VAT rate

Administrative Court: Newly constructed apartment used privately, but later rented out, entitles to input VAT adjustment

New Tax Amendments Bill Introduced in Parliament

Austria VAT registration threshold proposal

2024 Austria 2024 eInvoicing Country Sheet

Austria MOF Clarifies Input VAT Deduction Rules for Rented Equipment

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