Tax & Financial Insights
Stay informed about Austrian tax regulations, business matters and financial developments with practical insights from TAX AUSTRIA.
VAT
VAT
Switch from Small‑Business Exemption to Standard Taxation
Payments received for services that were provided and invoiced without VAT during the period in which the small‑business exemption applied remain tax‑exempt even if collected later.
VAT
Missing Export Certificates for Third Countries
For VAT purposes, export deliveries to third countries are exempt from VAT under certain conditions. However, the tax exemption is tied to strict formal requirements.
VAT
Grants as VAT‑liable rent pre‑payments
The Administrative Court (VwGH) has ruled that advances, such as rent pre‑payments, are subject to VAT where the underlying service is sufficiently specified. This also applies where grant funds are paid directly to the landlord.
VAT
VAT exemption for chiropractic treatments?
The Administrative Court (VwGH) clarified that a tax exemption for medical treatments in chiropractic care is only possible if the treatment is carried out solely on the basis of a medical prescription.
VAT
Receipt of invoice not a prerequisite for input tax deduction
The Court of Justice of the European Union (EuG) ruled that provisions which postpone input tax deduction solely because an invoice is received late are unlawful, provided the invoice is available at the latest when the tax return is filed.
VAT
Invoicing by a farmer under the VAT flat‑rate scheme
Agricultural and forestry businesses are also subject to the Value Added Tax Act (UStG) in the case of flat‑rate taxation. Despite the application of the average‑rate taxation, there are clear rules on when an invoice must be issued and what information it must contain.
VAT
AMS‑funded educational services and input tax
Educational services are exempt from tax. Providers of such services may, however, waive this exemption and claim input tax deduction.
VAT
VAT on Pro Bono Services by a Lawyer
If a lawyer initially provides services pro bono, i.e. free of charge, it is assumed that no VAT is due. This is not the case where the opposing party, because of its loss, must cover the lawyer’s costs.
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