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Cash Register Directive

Reforms to Austrian fiscal law were passed in 2015. Since 01/01/2016, one consequence of this has been the introduction of the legal obligation to provide a digital record of every single item sold, to provide a receipt and use a cash register to record all sales. The purpose of this factsheet is to supply you with an overview of all the most important aspects and duties this directive entails.

Dowload the Cash Register Factsheet here...

Information sheet regarding tax registration of “foreign entrepreneurs”

We are happy to be able to pass on the following statement from Graz City Finance Department relating to the double taxation of sales in Austria and Germany:

If a foreign entrepreneur without a formal residence or business premises (a trade fair stand does not count as a business premises) sells goods on Austrian national territory, irrespective of what those goods are, then the sale is to be subject to sales tax in Austria, as authority to dispose in Austria passes from the vendor to the client. The consequence of this is that the delivery (sale) in Austria is to be viewed as taxable and as a rule liable to taxation. 

If the entrepreneur affected comes from Germany, for example, and transports the goods from Germany to Austria, he is also realising a delivery in Germany at the same time, and simultaneously an intra-Community acquisition in Austria. In simplified terms, the German entrepreneur is delivering to himself to Austria from Germany. In Austria, this fictitious delivery must be treated as an intra-Community acquisition, so that where the remaining preconditions exist, the sales tax is deductible as input tax.

In Germany, this “transport” is to be viewed as an intra-Community delivery, which is to be treated as tax-exempt (in Germany), if the preconditions exist, including the movement of goods from Germany to Austria and liability to acquisition tax in Austria (by declaring an Austrian UID, for example) can be proven. This results in a “tax refund”, so to speak, in the country of origin, and effective taxation takes place due to the sale taking place at the trade fair in Austria subsequent to the transport.

In principle, the German entrepreneur is realising 3 taxable procedures:

  • The delivery in Germany with the movement of goods to Austria, which should be tax-exempt in Germany (where the preconditions are fulfilled).
  • The intra-Community acquisition, as a rule with deduction of input tax in Austria, and
  • A delivery in Austria, which as a rule is taxable (at the trade fair).

In short, therefore:
in our opinion, there should only be “double taxation” where the preconditions for tax-exempt intra-Community delivery in Germany (in the form of transporting to oneself) do not exist or are not proven.

If you have any further questions, Graz City Finance Department will be happy to help. Please contact them on +43 316 881 538.