Category - Austria

Austria

Administrative Court’s Decision on Reduction of Benefits for Medical Treatments

08 November 2023

Austria

Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer”

08 November 2023

Austria

Austria VAT Rate and Compliance 2023

04 November 2023

Austria

§ 6 (1) Z 14 UStG No VAT exemption for services of non-profit organizations at professional sports events

03 November 2023

Austria

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

03 November 2023

Austria

§ 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices

03 November 2023

Austria

§ 12 (1) UStG No input tax deduction for an unknown service provider

03 November 2023

Austria

Austria’s 2024 tax and budget bills: Intensifying efforts against cross-border VAT fraud and combating tax evasion

28 October 2023

Austria European Union

ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity

26 October 2023

Austria

Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution

24 October 2023

Austria

Austrian Administrative Court: Services should be attributed to the party that provides them in their own name

24 October 2023

Austria

Austria Planning VAT Zero Rate For Solar Panels

21 October 2023

Austria

Austria Slashes VAT on Residential PV

20 October 2023

Austria

Austria Implements 0% VAT on Residential PV Systems to Boost Solar Expansion

19 October 2023

Austria

Legal Implications of VAT Assessments for Non-Resident Taxable Persons

13 October 2023

Austria

No input VAT deduction for representation expenses

13 October 2023

Austria

VAT Adjustment for Irrecoverable Claims under § 16 Abs 3 Z 1 UStG

02 October 2023

Australia Austria Poland South Korea United Arab Emirates

KPMG Week in Tax: 25 – 29 September 2023

30 September 2023

Austria

5 Major Developments in Austria

30 September 2023

Austria

What are Control Transactions in the Austrian Fiscalization System?

29 September 2023

Austria European Union

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

28 September 2023

Austria

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

27 September 2023

Austria European Union

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

26 September 2023

Austria

No tax liability due to accounting for actual taxation

25 September 2023

Austria

No input tax refund for sales that could have been exempt

25 September 2023

Austria

No triangular transaction if the UID number is invalid

25 September 2023

Austria

Value Added Tax (VAT) Guidelines: Austria

22 September 2023

Austria

Austria Standard Audit File for Tax SAF-T relaunch 2024

05 September 2023

Austria

VAT registration in Austria: everything you need to know

01 September 2023

Austria

Austrian archiving VAT rules on intra-Community supplies and exports

26 August 2023

Austria

Austrian TOMS is extended to B2B supplies

26 August 2023

Austria China Denmark European Union France Luxembourg Netherlands Philippines Poland South Africa Sweden

Global VAT Guide: August 2023 VAT Updates

22 August 2023

Austria

A VAT refund guide to Austria

17 August 2023

Category - Austria

Administrative Court’s Decision on Reduction of Benefits for Medical Treatments

Austrian Administrative Court Decision on the Status of “Vermittler” and “Subunternehmer”

Austria VAT Rate and Compliance 2023

§ 6 (1) Z 14 UStG No VAT exemption for services of non-profit organizations at professional sports events

Article 3 in conjunction with § 3 UStG Chain transaction – determination of the “movement of goods” and fictitious acquisition

§ 11 (1) in conjunction with § 12 (1) UStG No input tax deduction from incorrect invoices

§ 12 (1) UStG No input tax deduction for an unknown service provider

Austria’s 2024 tax and budget bills: Intensifying efforts against cross-border VAT fraud and combating tax evasion

ECJ C-249/22 (Gebühren Info Service GmbH (GIS)) – Judgment – VAT can be imposed on a public broadcasting activity

Austrian Administrative Court: VAT exemption for certain educational services provided by a private institution

Austrian Administrative Court: Services should be attributed to the party that provides them in their own name

Austria Planning VAT Zero Rate For Solar Panels

Austria Slashes VAT on Residential PV

Austria Implements 0% VAT on Residential PV Systems to Boost Solar Expansion

Legal Implications of VAT Assessments for Non-Resident Taxable Persons

No input VAT deduction for representation expenses

VAT Adjustment for Irrecoverable Claims under § 16 Abs 3 Z 1 UStG

KPMG Week in Tax: 25 – 29 September 2023

5 Major Developments in Austria

What are Control Transactions in the Austrian Fiscalization System?

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 tax liability due to accounting for actual taxation

No input tax refund for sales that could have been exempt

No triangular transaction if the UID number is invalid

Value Added Tax (VAT) Guidelines: Austria

Austria Standard Audit File for Tax SAF-T relaunch 2024

VAT registration in Austria: everything you need to know

Austrian archiving VAT rules on intra-Community supplies and exports

Austrian TOMS is extended to B2B supplies

Global VAT Guide: August 2023 VAT Updates

A VAT refund guide to Austria

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