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EU VAT news – Marosa VAT

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  • Austrian TOMS is extended to B2B supplies

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.TOMS in Austria was only applicable on supplies to private individuals. 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...
    • By Marosa VAT
    • Publicado 11/02/2016 9:37
  • Austrian archiving VAT rules on intra-Community supplies and exports

    Disculpa, pero esta entrada está disponible sólo en Inglés Estadounidense. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.Following the updated Archiving VAT rules in Austria, 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...
    • By Marosa VAT
    • Publicado 11/02/2016 9:32