Austria draft digital tax package law

Link to the draft digital tax package law that was published by the Austrian Ministry of Finance on April 4th, 2019 for consultation:

The consultation runs until May 9th, 2019. The documents are only available in German.

The key planned VAT changes effective from January 1st, 2020 are regarding § 18 and § 27 of the Austrian VAT Law and its related Implementing Regulation. These planned VAT changes introduce new record keeping requirements, due diligence requirements and a liability for electronic marketplace operators.

Other planned VAT changes will be effective from January 1st, 2021 and relate to the new EU rules on making digital platforms the deemed supplier under certain circumstances.

If you would like to send comments regarding the planned VAT changes, please send these by May 5th to: We will consolidate the replies and submit them on behalf of the IVA.

Join incoming Conference

Linked In

News from the Board

IVA Meeting with HMRC

The meeting, which took place in London in February, was very much a follow-up and review of the progress made since the previous meetings in relation to in particular but not exclusively on the certificates of status required by the UK authorities in the context of 13th Directive (non-EU) claims...

Read more ...

News from IVA members

Other Events

Pump Court Tax Chambers (London – UK)  is organising a VAT Conference on 18 September 2019....

Read more ...

News from EC

News from Accountancy Europe - June 2019

Commission launches new tool to help fight VAT fraud – 15 May 2019...

Read more ...

Disclaimer:  The information contained in the present page is general and does not constitute legal advice. Before taking any decision or action on the above information you should take the appropriate professional advice.