Transactions Taxable in Austria

Even if an entrepreneur conducts his business from abroad, certain transactions may be taxable in Austria.

Such taxable transactions are:

1. Supply of Goods

The supply of goods is defined as the transfer of the right to dispose of tangible property as owner. Electricity, gas, heat or cooling energy are treated as tangible goods.

2. Supply of Services

The supply of services is defined as any transaction which does not constitute a supply of goods.

3. Intra-EU Acquisition of Goods

An intra-EU acquisition of goods occurs when goods are transported from one EU country to another.

Place of intra-EU acquisition of goods:The place of an intra-EU acquisition of goods is generally deemed to be the place where the dispatch or transport of the goods to the person acquiring them ends.

If a taxable person does not present a VAT identification number issued by that Member State, where dispatch or transport of the goods to the person acquiring them ends, but a VAT identification number issued by another Member State, an additional intra-Community acquisition of goods shall be deemed to be within the territory of that Member State unless the taxable person establishes that the acquisition of goods has been taxed in the Member State where dispatch or transport of goods ends.

4. Imports

The importation of goods is defined as the entry of goods into the EU. 

Place of an import: the place of importation of goods is generally deemed to be the Member State within whose territory the goods are located when they enter the EU.

In such cases where the goods are placed under special customs arrangements or situations upon entry into the EU, the place of importation is deemed to be the EU Member State within whose territory the goods cease to be covered by those arrangements or situations.