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Commentary

Supplies of goods by Austrian businesses to EU businesses (Austria)


2 Austria

Supplies of goods by Austrian businesses to EU businesses (Austria)

General (Austria)

Austrian-based suppliers that make supplies of goods to VAT registered businesses in other EU member states must abide by the VAT regulations governing intra-EU trade.

Such supplies are not subject to Austrian VAT provided that:

  1. Ìý

    •ÌýÌýÌýÌý the goods are dispatched or transported either by arrangement of the supplier or customer to another EU member state;

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