Austria Limitation of input tax deduction for a lawyer opting for basic lump sum taxation. 3 months ago
Austria Adjusting Input Tax on Down Payments when Services are not Rendered: Recent VAT Guidelines Update 4 months ago
Austria Understanding VAT: Can a Contract be Considered an Invoice? Recent Updates on Invoicing Guidelines 4 months ago
Austria Austria MOF Clarifies Input Tax Refund Rules for Intra-Community Goods Deliveries 4 months ago
Austria Tax Exemption for Private Educational Institutions Offering English Language Courses for Children and Teens 4 months ago
Austria No single service by a language school offering bundled services in “Summer Camps” cited. 4 months ago
Austria Austria MOF Clarifies Taxation of Luxury Apartment Rental Income: Federal Finance Court Decision 4 months ago
Austria FAQs on VAT for Photovoltaic Modules: Updates and Clarifications from Ministry of Finance 4 months ago
AustriaEuropean Union ECJ C-794/23 (Finanzamt Österreich) – Questions – Requirement to pay VAT that was overcharged mostly to “end consumers” 5 months ago
Austria Utilization of the Simplification Rule for Triangular Transactions in Subsequent Issuance of Correct Invoices 5 months ago
AustriaEuropean Union Comments on ECJ C-249/22: Imposition of VAT on program fees does not violate Union law 6 months ago
Austria Tax Liability for Non-Entrepreneur’s Invoice with Separate Tax Amount and Foreign VAT ID 6 months ago
Austria Deductibility of input tax for rental of apartments by a GmbH to the children of the shareholder-managing director 6 months ago
Austria Fictitious intra-community acquisition without VAT deduction in Austria under Art 3 Abs 8 UStG 6 months ago
Austria Determination of place of performance for brokerage services under § 3a Abs 6 UStG 6 months ago