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Home / Tolley's EU and Global VAT / 2 Austria / Appendix 2B: VAT exemptions (Austria)

Appendix 2B: VAT exemptions (Austria)

2 Austria

VAT exemptions are applied in Austria to the following:

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•�� Social security institutions.
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•�� Banking and insurance services, insurance agents.
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•�� Sales of real estate, though an option

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Small business exemption (Bulgaria)

Small business exemption (Greece)

Domestic reverse charge (Senegal)

Non-Union scheme (Germany)

GST on expenditure (Australia)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Liability for GST and pricing (Australia)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

Cash accounting (Greece)

Norway - VAT registration guide

Appointing a fiscal representative (Austria)

Self-revision surcharge (Hungary)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Time of supply – tax points (Australia)

Refunds of GST to non-New Zealand businesses (New Zealand)

Denmark - VAT submission guide

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

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