Time of supply – tax points (Austria)
In principle, an Austrian VAT liability arises at the end of the month when the supply of goods was carried out or the supply of services was completed.
The VAT liability can be postponed for a month when invoicing one month after the month in which the supply took place (excluding supplies liable to VAT under the reverse charge mechanism).
Supplies and VAT must be recorded in the VAT return
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Web page updated on 17 Mar 2025 15:06