News
The e-commerce package in Austria
Summary
The deadline has been deferred! The e-commerce package becomes effective on July 1, 2021, instead of January 1, 2021.
Content
The e-commerce package will come into effect on July 1, 2021, instead of January 1, 2021. Affected by this are, among other things, the expansion of the one-stop-shop, the abolition of the delivery threshold in intra-Community mail order, the elimination of the VAT exemption for small shipments under 22 EUR, and the fictitious tax liability for platforms.
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