Austria: Extension of Reverse Charge
Wednesday July 21, 2010
From 1st July 2010 the reverse charge in Austria has been extended to include:
- the supply of heat and cooling energy; and
- the transfer of greenhouse gas emissions certificates.
International VAT News
Austria – change to distance selling threshold
Friday July 16, 2010
The distance selling threshold in Austria is being reduced from €100,000 to €35,000 with effect from 1 January 2011. This is as a result of the Tax Amendment Act 2010. Member States have an option of applying the lower threshold where they consider that the higher threshold would lead to serious distortion of competition.
AUSTRIA – change to distance selling threshold
Wednesday July 14, 2010
The distance selling threshold in Austria is being reduced from €100,000 to €35,000 with effect from 1 January 2011. This is as a result of the Tax Amendment Act 2010. Member States have an option of applying the lower threshold where they consider that the higher threshold would lead to serious distortion of competition.