pps@marosavat.com | +34 91 0602141

MarosaVAT EU VAT Services

Austria

principal / Austria

  • New Austrian VAT rate on accommodation services

    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.The Austrian government announced the application of reduced VAT rate of 10% on accommodation services as from 1 November 2018. These services were previously taxed at 13%, which is a second reduced rate in Austria. The standard Austrian VAT rate is 20%. These changes are important...
    • By Marosa VAT
    • Publicado 06/07/2018 10:13
  • Penalties for late VAT payments and VAT returns in Austria

    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.Penalties for late VAT payments in Austria 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...
    • By Marosa VAT
    • Publicado 31/08/2016 20:28
  • Austria changes triangulation requirements

    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.Triangulation simplification in Austria changed 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...
    • By Marosa VAT
    • Publicado 23/03/2016 9:30
  • When can I claim input VAT in Austria?

    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.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...
    • By Marosa VAT
    • Publicado 26/02/2016 19:58
  • Austrian reduced VAT rates

    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.The reduced VAT rate on flights within Austria was increased from 10% to 13% since last 1 January 2016. More importantly, the reduced VAT rate on accommodation, concert and theatre tickets will also be increased from 10% to 13% on 1 June 2016. Ever since the...
    • By Marosa VAT
    • Publicado 26/02/2016 9:36