The zero rate of VAT is applied in Austria to the following (non-exhaustive list):
- Ìý
•ÌýÌýÌýÌý Export sales to business customers and non-business customers if the following conditions are met:
- Ìý
- Ìý
–ÌýÌýÌýÌý The goods must be transported to a non-EU country (they may be processed by somebody else before export).
- Ìý
–ÌýÌýÌýÌý Evidence of the transportation must be provided (consignment notes or special forms created by the Ministry of Finance).
- Ìý
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Web page updated on 24 Aug 2024 13:40