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More VAT News & Tips - Austria

You will find below VAT news & Tips for Austria

News

VAT reduced rates increase [01/01/2016]

As from 2016, most of goods and services [except food and pharmaceutical products] currently subject to reduced VAT rate of 10% will have a new reduced rate of 13% applicable. The change will take effect from 01/01/2016 with the exception of hotel accommodation for which VAT rate will be increased at a later stage [01/05/2016]. The current standard rate of 20% remains unchanged.

VAT rate for accommodation services will be increased from 10% to 13% as from 01/05/2016. However, under a transitional rule, if a down payment has been made before 01/09/2015 in respect with accommodation services that will be supplied between 01/05/2016 and 31/12/2017, the 10% VAT rate will continue to apply.

Intrastat threshold [01/01/2015]

As from 01/01/2015, Intrastat threshold for both dispatches and arrivals will be increased from € 550.000 to € 750.000.

Tips

Local reverse charge on specific goods and services

Local reverse charge mechanism has been implemented in the Austrian VAT Act regardless of whether supplier and recipient are established or not in Austria for the following goods and services:

  • Construction work including assembly, repair, maintenance, cleaning, alteration and demolition services in relation to immovable property and the supply of staff engaged in the above-mentioned construction services. The reverse charge is applicable if construction services are performed by a company which is subcontracted to perform a construction service (e.g. by a general contractor) or if the construction services are performed by a company that habitually renders construction services itself. In other words, reverse charge is only applicable if the recipient is assigned to perform the construction work himself or if he usually performs construction work;
  • Domestic salesof certain electronic goods [mobile phones and integrated circuit devices [2012], laptops, tablets, video games consoles [2014]provided the net invoice amount exceeds€ 5,000;
  • Domestic sales of raw and semi-finished metals according to Chapter 71 and section XV of the Combined Nomenclature [except some positions] provided the net invoice amounts exceeds € 5,000 (under this amount, reverse charge is optional), unless they are subject to the scrap-VAT regulation [“Schrott-Umsatzsteuerverordnung”] or to the margin scheme according to Austrian regulation;
  • Domestic sales of scrap [as listed in the Austrian VAT decree relating to scrap].

Member States may provide that the person liable for the payment of VAT is the taxable person to whom the supplies of goods or services as listed are made [art. 199 and sub. of the VAT Directive].


Non-resident providers – General Reverse charge for major supplies of services

Reverse charge is applicable to major supplies of services performed by a provider not established in Austria provided the customer is a taxable person and non-taxable legal bodies. The reverse charge also applies if the customer is a non-established company and is therefore applicable between two (provider and customer) non-established taxpayers.

Admission to fairs, exhibitions and conferences is however not covered by the general reverse charge. Foreign providers must therefore be VAT registered and charge Austrian VAT for these transactions whatever the quality of the customer.


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