Are you familiar with the migration procedure when switching to a different signature provider in Austria? The details are as follows. Read more

From May 5th, the entry of participant identification (TID) and user identification (BENID) will be replaced by a unique user name that you can choose yourself and that is different from all other user names. From this day on, users will be prompted to choose an easy-to-remember user name when they log in for the first time. The access data, which previously consisted of a long combination of lett... Read more

The purpose of this document is to explain how e-commerce and online sales are treated from the perspective of fiscalization obligation. Read more

On April 6, 2022, the Council of the European Union amended the EU VAT Directive in relation to the place of supply for live virtual events. In accordance with the amendment, starting from January 1, 2025, 2025, the supply of a live virtual event is taxable in the country where the consumer purchasing the online attendance resides, which means that virtual event providers will need to charge VAT... Read more

Although e-Invoicing is not mandatory in Austria, it is optional to use the e-Invoicing mechanism for B2B transactions in Austria. E-Invoices can be sent in Austrian national ebInterface format or in the PEPPOL format. Do you know how are the e-invoices sent? Read more

Public consultation regarding the proposals of the new amendments to the EU VAT Directive was held up to April 2022. After this consultation, the European Commission (EC) is set to publish a draft of the amendments to the EU VAT Directive this autumn. This will result in the extension of the current One Stop Shop (OSS) to all remaining cross-border B2C transactions and some B2B transactions. The a... Read more