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Information on the special rule

If a taxable person who has established his business outside the EU or who has a fixed establishment within the EU and exclusively supplies electronic services to non-taxable persons (e.g private person) in Austria, such supplies are taxable in Austria. If the taxable person, who has established his business outside the EU is not registered for VAT purposes within the territory of the EU, he may opt to be registered for VAT purposes in one EU member state only.

As a registered user he must file electronic VAT returns on which the supplies for all member states of the EU must be indicated (however, he cannot claim any input VAT on his return). Such input VAT, if any, may be claimed separately in every single EU member state via the input VAT refund procedure.

• VAT Refund Procedure

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