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Taxation | VAT-Assessment & Refund | Supplying in Austria |

Electronic services/Registration of non-EU entrepreneurs

An electronic service is a service supplied via the Internet or an electronic network (e.g. transmittance of digital content) and where the provision of such service depends on information technology.

If the place of supply of an electronic service supplied by a foreign entrepreneur is in Austria and if the recipient is a taxable person (e.g. an entrepreneur or a public legal entity), the tax liability is shifted to the recipient of the supply. If the recipient of an electronic supply is a non-taxable person (e.g. private person), there is no shift in the tax liability and the supplier remains the tax debtor.

However, on the basis of a special rule the foreign entrepreneur may opt to register for tax purposes in one EU member state only.

You will find further information on the following pages: