All you need to know about Austrian annual VAT returns
1 June, 2022
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13th Directive no longer applies to input VAT on fuel in Austria
Effective as of January 2021, non-EU companies that are not VAT registered in Austria will not be able to recover input VAT on fuel purchases through the 13th directive.
22 March, 2021
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Austrian VAT numbers required in Amazon Seller Central
Amazon will require sellers with clients in Austria to register for Austrian VAT if they exceeded the threshold. The Austrian VAT number will be included in the Seller Account.
18 August, 2020
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Austria makes Amazon liable for the sellers´ VAT obligations
Austria becomes the latest country to extend the VAT obligations of online sellers to marketplaces such as Amazon, Ebay, Alibaba and others.
10 September, 2019
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New Austrian VAT rate on Accommodation Services
The Austrian government announced the application of reduced VAT rate of 10% on accommodation services as from 1 November 2018.
6 July, 2018
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Penalties for late VAT payments and VAT returns in Austria
An Austrian domestic Court recently issued a decision clarifying the applicable penalties for late VAT payments and late VAT returns.
25 September, 2016
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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.
23 March, 2016
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Austrian invoices issued by distance sellers
This requirement applies for all distance sellers as from 1 January 2016.
26 February, 2016
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Austrian reduced VAT rates
The reduced VAT rate on flights within Austria was increased from 10% to 13% since last 1 January 2016.
26 February, 2016
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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.
26 February, 2016
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Austrian archiving VAT rules on intra-Community supplies and exports
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.
11 February, 2016
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Austrian TOMS is extended to B2B supplies
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).
11 February, 2016