Invoicing to Austrian clients
November 25, 2009 | 20,00 EUR | answered by Matthias Wander
What information do I have to include in an invoice to a client in Austria if the service is VAT-exempt (according to the client)? Do I have to refer to the corresponding sections of German or Austrian tax laws in the invoice that explain the VAT exemption?
Type of service: Judging activity for a competition in Vienna
Invoice recipient: City of Vienna
Best regards,
Astrid Zimmermann
Dear Mrs. Zimmermann,
Thank you for your inquiry, which I would like to answer based on your information in the context of an initial consultation as follows:
Your activity as a judge represents a taxable service according to § 3 (9) UStG. The place of supply and therefore the tax liability is in Austria according to § 3a (3) letter a) UStG. Whether the service is tax-exempt or taxable in Austria does not matter in this case, as according to Article 196 of the VAT Directive (formerly 6th EU Directive), the liability for the tax shifts from you to the city of Vienna. Therefore, the city of Vienna must remit any tax that may be due.
You should invoice without VAT. The invoice should include a reference that the "reverse charge procedure" applies.
I hope my response has been helpful to you.
Best regards,
Wander Tax Advisor
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