Electronic services/Registration for non-EU entrepreneurs

An electronic service is a service supplied via INTERNET or an electronic network (e.g. transmittance of digital content) and the provision of such service very much depends on information technology. Electronically supplied services are part of the so-called catalogue of services. In the case of electronically supplied services the place of supply is in principle determined by who is the recipient.

Where the place of supply of an electronic service supplied by a foreign entrepreneur is in Austria and where the recipient of such service is an entrepreneur or a public legal entity, the tax liability is shifted to the recipient of the supply. Where the recipient of an electronic supply is a private person, there is no shift in tax liability and the entrepreneur making the supply remains the tax debtor.

However, on the basis of a special rule (Sec. 25a of the Austrian VAT Act) he may opt to register for tax purposes in one EU Member State only.

• Examples of electronically supplied services
• Place of supply of electronic services
• Information on the special rule (Sec. 25a VAT Act 1994)

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