As of the beginning of 2014 a new administriative jurisdiction concept will enter into force in Austria which will result in major changes. We will keep you informed.
The highest administritative court has recently decided that retroactive contribution to newly registered entities that prior to the date of the contribution had legally not existed are (still) acceptable.
The highest constitutional court (VwGH) has recently decided that rendering community services is instead of imprisonment an acceptable sentence under certain circumstances.
To reduce paper an handling cost the Austrian Financial Administration will deliver administritative decisions (Bescheid) electronically only unless the taxpayer renounces to.
In Austria -as in the past- one is obliged to make out an invoice within 6 months after the delivery/rendering of a service. For certain cases new rules will apply.
As the old regime for lum-sum taxtation for restaurants was rejected by the highest administritative court fierce lobbying will probably lead to a new regime. We will keep you informed.
From the beginning of 2013 on electronically transmitted invoices will be acceptable for input VAT deduction even without digital signiture under certain circumstances.
