��Ƶ

Home / Tolley's EU and Global VAT / 2 Austria / Appendix 2B: VAT exemptions (Austria)

Appendix 2B: VAT exemptions (Austria)

2 Austria

VAT exemptions are applied in Austria to the following:

��
•�� Social security institutions.
��
•�� Banking and insurance services, insurance agents.
��
•�� Sales of real estate, though an option

View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

TAKE A FREE TRIAL

Small business exemption (Bulgaria)

Simplified invoices (Italy)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Penalties (Bulgaria)

GST on expenditure (Australia)

Accounting records (Austria)

Late returns or payments (Indonesia)

VAT deregistration (Kenya)

Key data (Bulgaria)

Norway - VAT registration guide

VAT deregistration (Germany)

Appointing a fiscal representative (Austria)

Input tax credits generally (Canada)

Self-revision surcharge (Hungary)

Consignment and call-off stock (Croatia)

Transfer of a business as a going concern (Saudi Arabia)

Time of supply – tax points (Australia)

EC sales lists – recapitulative statements (Belgium)

Refunds of VAT to tourists (Saudi Arabia)

Austria - VAT registration guide