Update: ‘Failed’ triangular transactions – Opinion of Advocate General Kokott on the preliminary ruling request by the VwGH regarding invoice details and invoice correction in a triangular transaction

As mentioned in our (German) newsletter of 21 May 2021, the Austrian Supreme Administrative Court (VwGH) submitted the following questions to the Court of Justice of the European Union (CJEU) regarding invoicing by the acquirer to the recipient in a triangular transaction: Is tax liability transferred to the recipient even if no reference is made in […]

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Austrian Tax Amendment Act 2022 – government bill published

The government bill for the Austrian Tax Amendment Act 2022 (AbgÄG 2022) was published in mid-June. Confirmation of the final version is expected before the summer recess. The AbgÄG 2022 contains numerous minor adjustments and changes related to income taxation, VAT, and procedural law. Tax changes relating to the previously announced inflation package, particularly the abolition of […]

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VAT: Triangular transaction despite registration of intermediary in Member State of destination

The Austrian Supreme Administrative Court (VwGH) has decided that the triangular transaction rule also applies in the event that the intermediary is identified in the Member State of destination, but does not have a fixed establishment in that Member State. The decisive factor for the applicability of the triangular transaction rule is the VAT ID […]

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