Tax Austria
Questions about EU-OSS: Deregistration in Austria necessary?
Is a deregistration at Austrian tax office necessary for a distance selling company which is VAT liable in Austria in order to participate in EU-OSS in another member state? Answer: No, a deregistration is not necessary. Austrian tax office recommends send an information about the participation of EU-OSS in another member state in order to…
Distance selling of alcohol beverages within the EU
No excise dueties on sparkling wine starting 1st July 2020 onward. But distance sale of sparkling wine has to be still reported by form VST 27. Please keep in mind that there is no distance selling treshold for alcohol beverages. Autrian VAT has to be charged from the first Euro onward, if alcohol beverages are…
Brexit preperation by Amazon
Ahead of the Brexit deadline on the 31st October, Amazon have recommended that sellers prepare by moving 4 – 8 weeks’ worth of inventory to both sides of the border (UK and EU). All inventory should be moved by 17th October 2019. Moving your stock from UK to an EU country could help you avoid the possible delays…
FISCAL REPRESENTATIVE
Non-resident companies outside EU need for some taxes and contributions (eg Value Added Tax (VAT), payroll taxes, Aviation Departure Tax, Insurance Tax, Fire Brigade Tax) an Austrian fiscal representative. The fiscal representative is the key contact for offices and he has to take care of for the correct payment and correct reporting. Fiscal representatives have…
The Italian Tax Authorities intend to remove taxpayers from the VAT Information Exchange System (VIES)
The Italian Tax Authorities released a publication ; confirming their Intention to remove taxpayers from the VAT Information Exchange System (VIES) , who have not submitted Intrastat declarations since the first quarter of 2016 and therefore appear to be inactive from the Italian Tax Authorities perspective. A taxable person intending to trade within EU is…
