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Supplies of goods received by Austrian businesses from EU businesses (Austria)

General (Austria)

The delivery of goods from another EU member state to Austria is subject to acquisition VAT if:

1. Ìý

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

2. Ìý

   •ÌýÌýÌýÌý the buyer is a business customer who has acquired the goods for business purposes, or a non-taxable legal entity or a legal entity who has acquired the goods for non-business purposes;

3. Ìý

   •ÌýÌýÌýÌý the supplier is a taxable person delivering the goods within the course of its business for consideration.

The delivery of goods within the EU between non-private persons is:

1. Ìý

   •ÌýÌýÌýÌý from the view of the supplier, an intra-EU supply (see 2.68); and

2. Ìý

   •ÌýÌýÌýÌý from the view of the recipient, an intra-EU acquisition.

If the recipient is entitled to recover input VAT, the acquisition VAT need not be paid by the recipient but it must be