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Austria marketplace VAT liabilities


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.


Latest Austrian news

Austria cuts e-book VAT to 10% 2020

February 1, 2019

Austria has announced that it will harmonise its VAT rates on electronic books with those of their paper equivalent. This means reclassifying them from the standard VAT rate of 20% to the reduced rate of 10% from 1 January 2020.

Austria marketplace VAT liabilities

January 29, 2019

Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2020.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states. 



VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.
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