Elisabeth Kendler

Starting with the 2020 assessment, the Graz City Tax Office has changed its practice and refers to the national refund procedure in the case of filing a 2020 VAT return with zero turnover but declared input tax amounts.

Today, the EU reform of the rules on cross-bor-der distance selling is undoubtedly moving in the same direction with the introduction of the one-stop shop. Against this trend, it is worth noting the reform regarding the payment of import VAT in France as from January 2022.

The Austrian legislator will also implement the e-commerce package of EU Directive 2017/2455