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Mandatory for "direct" order processing.
With effect from 1 January 2018, Austria’s freight haulage services to a third country are exempt from taxes under certain circumstances.
The European Court of Justice (ECJ) ruled that Austria must levy VAT on transport services to a third country when a forwarding company uses a subcontractor to convey shipments to a consignee, instead of transporting the goods itself.
However, the ECJ says tax exemption is mandatory for "direct" order processing. Read more
Source: ITJ
