VAT compliance and reporting rules in Austria Below is summary of the major rules provided under Austrian VAT rules (Mervärdesskattelagen 1994, VAT Act; Regulations and guidelines from the Ministry of Finance), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other
VAT subsidy for tourism and hotel sectors Austria has extended its COVID-19 reduced VAT rates on hospitality and hotels until 31 December 2021. The reduction were introduced on 1 July 2020 and was due to expire on 31 December 2020. The reduced rate cuts are
Austria introduced its version of the OECD’s Standard Audit File for Tax (SAF-T) in 2009. This is a transactional level analysis (XML Schema Definition (XSD)) of accounting and tax data in a standard schema to enable simple and efficient transfer of date to the tax
