The term 'reverse charge' means that VAT liability is shifted to the customer. The supplier must therefore issue an invoice without VAT (see 2.19).
Austria operates a domestic reverse charge which applies to the following:
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•ÌýÌýÌýÌý Construction services provided by a subcontractor to the main contractor who provides the construction services to the end customer. Construction services include assembly, repair, cleaning, alteration, demolition and maintenance in
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Web page updated on 17 Mar 2025 15:46