Explore the requirements and rules that apply to electronically supplied services in Austria.
For B2B; Is a non-resident vendor, without permanent establishment, selling cross-border electronically supplied services to a B2B customer located in your jurisdiction required to register for and charge VAT/GST?
No, reverse charge applies
For B2C; Is a non-resident vendor, without permanent establishment, selling cross-border electronically supplied services to a B2C customer located in your jurisdiction required to register for and charge VAT/GST?
It is optional, one can apply the MOSS scheme
If there is not a requirement to register B2B , is there either
None of the listed
If there is not a requirement to register B2C , is there either
It is optional, one can apply the MOSS scheme
Non- EU Suppliers: If your country requires non-resident sellers of e-services to register for VAT/GST, when did/will those rules come into effect?
EU Suppliers; If your country requires non-resident sellers of e-services to register for VAT/GST, when did/will those rules come into effect?
Where the services are supplied through an interface or a portal such as a marketplace for applications (e.g. Google Play or the App Store), is the originator of the content or the interface/portal responsible for registering for and remitting the VAT/GST on those services?
The marketplace for applications is providing the electronically supplied service to B2C and therefore responsible for VAT registration and payment.
What is the applicable registration threshold, in local currency, for electronically supplied services by a non-resident vendor (if any)?
There is no threshold related to a VAT registration of a non-registered vendor in Austria.
B2B: The reverse charge mechanism applies (§ 19 VAT Act). Q4The answer to this question depends on whether it is a B2B case or a B2C case.
In cases of B2B the reverse charge mechanism applies. According to § 19 (1) of the Austrian VAT Act the reverse-charge mechanism is applicable if the service provider is not established in Austria and does not have an Austrian permanent establishment intervening in the supply of service.
If the services are supplied to non-entrepreneurs, the reverse charge mechanism does not apply.
If there is a registration threshold, what is the periodical limit (e.g. annual, quarterly, monthly etc.)?
There is no threshold
If registration is required, is it a simplified registration (collection of output tax only), or a standard registration (collection, input tax credits, etc.)?
Non-resident vendors have the option to register either in each EU Member State where B2C sales are made, in which case the registration would be standard, or register under the Mini One Stop Shop (MOSS) an EU wide simplified registration (collection only)
Is a non-resident vendor, registered for VAT/GST purposes because of cross border sales of services, required to issue a VAT/GST compliant invoice? (complying with the VAT/GST invoicing requirements in the country of consumption, rather than supplier’s country)
If the service provider is not established in Austria and has no permanent establishment in Austria, it is not necessary that the invoice complies with the Austrian provisions (§ 11 (1a) VAT Act). This exception only applies if the service provider is established in another Member state or if he has a permanent establishment in a Member state. The invoices must be issued in accordance with the law of the other Member state wherefrom the services are rendered. Services provided by non-EU service providers have to be invoiced under the Austrian provisions.
Where an EU supplier is already registered for VAT purposes in your jurisdiction, but has no establishment (e.g., distance sales), should electronic supplied services provided to a customer in your jurisdiction be reported in your domestic VAT return or the MOSS return where the supplier is established
The taxpayer may choose whether to declare electronically rendered services in the MOSS return or in his local VAT return. Input VAT may only be deducted in the local VAT return.
Does the requirement to register apply only to B2C transactions, or to both B2C and B2B transactions?
Do the requirements apply to all services provided electronically?
Do the requirements apply to digital streaming of content (audio, image, video)?
Do the requirements apply to digitally supplied software and apps?
Do the requirements apply to cloud storage?
Do the requirements apply to internet based voice communication services e.g. VoIP?
Do the requirements apply to telecom services?
Do the requirements apply to digital streaming of content?
Do the requirements apply to broadcasting services?
Do the requirements apply to any services NOT mentioned in the previous sections? If so which ones?
The requirements apply to television, broadcasting and telecommunication services, as well as on any services that are rendered digitized/electronically.
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