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Web design - Invoicing to association in Austria

November 5, 2016 | 30,00 EUR | answered by Oliver Burchardt

Dear Madam, dear Sir,

I am a small business owner myself, and would like to know how to invoice for web design work for an association in Austria.

The association only has a tax number, but no VAT identification number. As far as I can see in advance, I need the VAT ID of the contracting party for the reverse charge procedure in my summary report to the tax office.

Does this mean that I have to issue an invoice with German VAT, even though I am a small business owner myself?

Here are the details again at a glance:
- I am a small business owner (opting for §19 UStG, but have received a VAT ID for foreign transactions)
- Invoice to a cultural association in Austria (tax number available, but no VAT ID)
- Web design/adaptation work for the customer's existing website

How should my invoice look like now, can I issue a regular small business invoice, or a reverse charge invoice (how do I indicate this in the summary report), or does a different case apply, and if so, which one?

Thank you for your help and
Kind regards

Oliver Burchardt

Dear inquirer,

Thank you for your inquiry, which I would be happy to answer as part of an initial consultation.

From my perspective, there is no case of reverse charge here. A club is not generally engaged in entrepreneurial activities, and according to your description, the club has not been issued an Austrian VAT ID.

Therefore, the place of performance according to § 3a para. 1 UStG is in Germany, and you can issue an invoice in accordance with § 19 UStG, without VAT identification and without reference to the reverse charge procedure.

Best regards,

Oliver Burchardt