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Tax cuts related to the Covid-19 measures in Austria
Summary
• 5% sales tax (initially limited to December 31, 2021) for restaurant sales, hotel services, print media and e-publications (except newspapers), works of art and sales from the activity as an artist as well as entry authorizations (e.g. theaters, museums..);
• 10% sales tax since January 1, 2021, also for certain repair services and feminine hygiene products;
• Temporary tax exemptions for protective masks and Covid-19 in-vitro diagnostics and Covid-19 vaccines.
Content
Tax cuts in connection with Covid-19 measures in Austria:
• 5% sales tax (initially limited to December 31, 2021) for restaurant sales, hotel services, print media and e-publications (except newspapers), works of art and sales from the activity as an artist as well as entry authorizations (e.g. theaters, museums..);
• 10% sales tax since January 1, 2021 also for certain repair services and feminine hygiene products;
• Temporary tax exemptions for protective masks and Covid-19 in-vitro diagnostics and Covid-19 vaccines
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