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Austria draft digital tax package law

By April 24, 2019July 10th, 2021No Comments

Link to the draft digital tax package law that was published by the Austrian Ministry of Finance on April 4th…

Link to the draft digital tax package law that was published by the Austrian Ministry of Finance on April 4th, 2019 for consultation: https://www.bmf.gv.at/steuern/Digitalsteuerpaket.html

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: info@vatassociation.org. We will consolidate the replies and submit them on behalf of the IVA.