New VAT Rules


New VAT Rules/general With effect from Jan. 1, 2015 there are new rules for the calculation of VAT for digital services within the European Union.

While until now the tax rate of the country of the service provider was applicable, from now on the tax rate of the country of the service user is applicable.

In short – the following rates will be calculated as per Jan 1., 2015.

 

NO VAT

  • If you or your company resides outside the EU.
  • If your company resides within the EU (not Austria) and you have stated a valid VAT-ID.

 

AUSTRIAN VAT (20%)

  • If you or your company resides in Austria.

 

THE VAT OF YOUR COUNTRY

  • If you or your company resides in within the EU (not Austria) and you have not stated a valid VAT-ID.