Austria: Implemented Digital Service Tax Law
Description
Implemented Digital Service Tax Law
On 1 January 2020, the Digital Service Tax Law was implemented. 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 EUR 750'000'000 for revenue and a threshold of EUR 25'000'000 for revenue generated with online advertising apply.
Original sourceScope
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): sale
Regulatory tool
Subordination under digital service tax
Sanctions
Determined by existing law or regulation
Regulated subjects
1