{"id":17416,"date":"2014-10-13T18:00:59","date_gmt":"2014-10-13T16:00:59","guid":{"rendered":"https:\/\/tax-austria.at\/?p=17416"},"modified":"2023-08-28T17:12:50","modified_gmt":"2023-08-28T15:12:50","slug":"a-guidance-for-micro-businesses","status":"publish","type":"post","link":"https:\/\/tax-austria.at\/en\/a-guidance-for-micro-businesses\/","title":{"rendered":"A guidance for micro-businesses"},"content":{"rendered":"\n<p>A guidance for micro-businesses supplying electronic, telecommunications and broadcasting services (source: EU-Kommission 23 May 2016) . Since 2015, these services are to be taxed where the recipient &#8211; a consumer or a business &#8211; resides.<\/p>\n\n\n\n<p>EU-Kommission 23 Mai 2016: <a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/telecom\/information_microbusinesses_euvat_2015.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">The basic EU VAT rules for electronically supplied services explained for micro businesses (PDF)<\/a>&nbsp;[:es]A guidance for micro-businesses supplying electronic, telecommunications and broadcasting services (source: EU-Kommission 23 May 2016) . Since 2015, these services are to be taxed where the recipient &#8211; a consumer or a business &#8211; resides.<\/p>\n\n\n\n<p>EU-Kommission 23 Mai 2016: <a rel=\"noreferrer noopener nofollow\" href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/telecom\/information_microbusinesses_euvat_2015.pdf\" target=\"_blank\">The basic EU VAT rules for electronically supplied services explained for micro businesses (PDF)<\/a>\u00a0 <\/p>\n\n\n\n<p><small>Image \u00a9 sdecoret \u2013 Fotolia.com\u00a0<\/small><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A guidance for micro-businesses supplying electronic, telecommunications and broadcasting services (source: EU-Kommission 23 May 2016) . Since 2015, these services are to be taxed where the recipient &#8211; a consumer or a business &#8211; resides. EU-Kommission 23 Mai 2016: The basic EU VAT rules for electronically supplied services explained for micro businesses (PDF)&nbsp;[:es]A guidance for&hellip;&nbsp;<\/p>\n","protected":false},"author":7,"featured_media":14522,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"off","neve_meta_content_width":70,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_themeisle_gutenberg_block_has_review":false,"_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"categories":[1],"tags":[],"class_list":["post-17416","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-unkategorisiert"],"_links":{"self":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts\/17416","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/comments?post=17416"}],"version-history":[{"count":2,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts\/17416\/revisions"}],"predecessor-version":[{"id":17420,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/posts\/17416\/revisions\/17420"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/media\/14522"}],"wp:attachment":[{"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/media?parent=17416"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/categories?post=17416"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tax-austria.at\/en\/wp-json\/wp\/v2\/tags?post=17416"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}