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  • Austrian archiving VAT rules on intra-Community supplies and exports

    From 15 August 2015, all documents related to the movement of goods from Austria to another Member State as well as export documents can be stored abroad.

    Different archiving and book-keeping rules make it difficult for any multinational business to coordinate their obligations effectively. The rules on electronic archiving are also different in each territory, and so is the minimum archiving period. Marosa con perform health-checks on the archiving rules applicable to your business. Contact us for more information (add contact details).

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    By Marosa EU VAT Austria Archiving Published 11/02/2016 14:57

    Austrian TOMS is extended to B2B supplies

    TOMS was only applicable on supplies to private individuals in Austria. However, from 1 January 2016, this regime will also apply when the customer is a VAT registered business (B2B). 

    The Tour Operator Margin Scheme is usually known by the abbreviated term TOMS. This scheme simplifies the way VAT is accounted by businesses that buy-in and re-sell hotel, accommodation and other travel services in their own name. Businesses using TOMS do not recover VAT on their purchases and only account for VAT on the margin between the cost and the sale price.

    TOMS was only applicable on supplies to private individuals...

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    By Marosa EU VAT Austria Published 11/02/2016 14:55
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