Austria marketplace VAT liabilities
- Jan 29, 2019 | Richard Asquith
Austria is to become the latest EU country to propose making sharing economy online marketplaces responsible for the VAT of third-parties on their platforms. The implementation date is 2020.
Platforms must supply the tax authorities with transactional data from third parties on their platforms which will help determine Austrian VAT liabilities.
Austria is also considering withdrawing the €22 VAT and customs exemption for small value imports from outside the country. The EU is scheduled to scrap this relief in 2021.
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Austria VAT news
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