½Û×ÓÊÓƵ

Home / Tolley's EU and Global VAT /2 Austria /Reporting obligations (Austria) / EC sales lists – recapitulative statements (Austria)
Commentary

EC sales lists – recapitulative statements (Austria)


2 Austria

All businesses making the following supplies must file EC sales lists in Austria via FinanzOnline:

  1. Ìý

    •ÌýÌýÌýÌý Intra-EU supplies of goods.

  2. Ìý

    •ÌýÌýÌýÌý Intra-EU movement of goods.

  3. Ìý

    •ÌýÌýÌýÌý Intra-EU supplies of services, subject to the general business-to-business (B2B) rule (see 2.74).

  4. Ìý

    •ÌýÌýÌýÌý EU triangular transactions (see 2.73).

To continue reading
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 TAKE A FREE TRIAL

Web page updated on 17 Mar 2025 16:35