Austrian archiving VAT rules on intra-Community supplies and exports
Update on Austrian archiving VAT rules for intra-Community supplies and exports: key dates, requirements and practical implications for compliance.
Different archiving and book-keeping rules make it difficult for any multinational business to meet all the legal requirements. Check how Austria is dealing with the archiving of documents supporting certain VAT exemptions.
According to Austrian VAT legislation, taxable persons must keep evidence and other supporting documents of VAT exempt transactions for a period of 7 years. These include books, records, business papers, receipts, invoices, and other documents.
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