This is a reminder that from 1st January 2012 the reverse charge system will not apply to admission fees for trade fairs, exhibition, seminars etc held in Austria and organised by a supplier established outside Austria.  The VAT liability of such admission fees effected after 31st December 2011 will remain with the supplier.  This will mean that the supplier will have to register for VAT in Austria to account for Austrian VAT due.  At this time this is still at the proposal stage and the bill has not been enacted.