Austria: Adopted Digital Service Tax Bill
Description
Adopted Digital Service Tax Bill
On 10 October 2019, the Austrian upper house,the Federal Council, adopted the Digital Service Tax Bill. The service subject to the tax is online advertising. The tax rate is set at 5% of the amount received for online advertising. A threshold of E…
Scope
Policy Area
Taxation
Policy Instrument
Direct taxes including Digital Service Taxes
Regulated Economic Activity
online advertising provider
Implementation Level
national
Government Branch
legislature
Government Body
parliament
Complete timeline of this policy change
Hide details
2019-04-04
under deliberation
2019-09-19
under deliberation
2019-10-10
adopted
Key regulatory dimensions
Regulated subjects
The businesses, government agencies or individuals affected by this policy or regulatory change.
producer / supplier
1
Type
Any
Economic activity
online advertising provider
Category
All
Policy change by business practice
The detailed activities within the scope of this policy or regulatory change.
advertisement (any targeting): hosting: display
Regulatory tool
Subordination under digital service tax
Sanctions
Regulated subjects
1