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  • Austrian tribunal clarifies VAT penalties

    An Austrian domestic Court recently issued a decision clarifying the applicable penalties for late VAT payments and late VAT returns. According to Austrian tax law, a penalty of 10 of the VAT due is imposed when a VAT return is filed late. The Austrian tribunal ruled that this penalty even applies when the VAT payment was made on time but the VAT return was not submitted. This decision also explained that, in such cases, the local tax office must take into account that the payment was made before the deadline when assessing the penalty amount.  

    Most European countries foresee separate penalties for late...

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    By Marosa EU VAT Austria Published 31/08/2016 13:46

    Austria changes triangulation requirements

    The Austrian tax authorities recently published guidelines and policy changes on the application of the triangulation simplification foreseen in article 141 of the VAT Directive. Here is a summary of their conclusions

    • Going forward, triangulation will be applicable in Austria even if party B is registered for VAT in country A.
    • Besides the above, for triangulation to apply, party B must report the transaction with code T in the ESL return and the invoice should make reference to article 141 of the VAT Directive and the reverse charge made by the customer. It these requirements are not met, it is not possible...

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    By Marosa EU VAT Austria Published 24/03/2016 10:47

    When can I claim input VAT in Austria?

    An Austrian tribunal Bundesfinanzgericht recently decided that input VAT should be deducted in the period in which the taxable supplies connected to this input VAT were carried. The case at hand involved input VAT claimed in a period after the taxable supplies were carried and making use of a specific simplification for claiming VAT back. In any case, it opens the door for limiting the period in which input VAT can be claimed.

    Claiming input VAT is not always allowed in any period within the statute of limitations. Some countries like Poland have short time limits to deduct VAT from the moment the invoice is received....

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    By Marosa EU VAT Austria Published 26/02/2016 08:43

    Austrian reduced VAT rates

    The reduced rate on flights within Austria was increased from 10 to 13 since last 1 January 2016. More importantly, the reduced rate on accommodation, concert and theatre tickets will also be increased from 10 to 13 on 1 June 2016.

    Ever since the start of the financial crisis in 2007, almost all Member States have opted for increasing their VAT rates to compensate the decrease on other tax revenues. Following recommendations of the European Commission and OECD, reduced VAT rates accumulated most changes, with the basket of goods subject to these rates gradually becoming standard rated items.


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    By Marosa EU VAT Austria VAT rates Published 26/02/2016 08:42

    Austrian invoices issued by distance sellers

    Businesses selling goods to a private individual in Austria from another Member State must issue a compliant invoice according to Austrian invoicing rules when the value of sales in Austria exceeds the distance selling threshold. This requirement applies from 1 January 2016.

    Despite the harmonization of VAT rules in the EU for distance sellers, there are a number of differences that make it difficult for e-commerce businesses to ensure compliance around Europe. The reporting requirements (eg Intrastat or not, ECSPL or not) and invoicing requirements are different in several Member States. Marosa is...

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    By Marosa EU VAT Austria e-commerce Published 26/02/2016 08:41
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