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Supply of Goods and Supply of Services

"Supply of goods" shall mean the transfer of the right to dispose of tangible property as owner.

"Supply of services" shall mean any transaction which does not constitute a supply of goods.

The supply of goods or services is taxable in Austria, if the place of supply is in Austria as well.

 

Place of supply of goods

• Supply of goods without transport
  Where goods are not dispatched or transported, the place of supply shall be the place where the goods are located at the time when the supply takes place.

• Supply of goods with transport
  Where goods are dispatched or transported by the supplier, the customer, or a third person, the place of supply shall be the place where the goods are located at the time when the dispatch or transport of the goods to the customer begins.

 

Place of supply of services

In order to define the place of supply of services, you first have to find out if the recipient is a taxable person (e.g. an entrepreneur or a public legal entity who is identified for VAT purposes) or a non-taxable person (e.g. private person). Second, you have to look at the topic of the supply of goods.

• The place of supply of services for taxable persons (B2B)
• The place of supply of services for non-taxable persons (B2C)

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