Print

Jan 22 2018

Austria - Transport services: tax free or not

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