Post by amina147 on Mar 9, 2024 3:28:44 GMT
The for the accommodation service is other than money such as goods benefits services etc. the tax base is determined in accordance with the provisions of Article of the Tax Procedure Law. In cases where the taxpayers service sales price is clearly lower than the comparable price and this lowness cannot be explained by the taxpayer with a justifiable reason the equivalent price is taken as basis. For accommodation services provided free of charge to the operators of the facility their relatives staff or third parties the equivalent price is taken as basis.
Rate of Accommodation Tax The accommodation tax rate is. The President is authorized to increase this rate up to one fold reduce it by half and determine different rates within these limits. Showing Tax on Documents Accommodation tax is shown separately on invoices and similar documents issued by accommodation facilities. This tax cannot be deducted Austria Phone Numbers List under any name. This tax is not included in the VAT base. Even if an invoice or similar document is issued before the accommodation service is provided accommodation tax is not shown in this document. Taxation Procedures The taxation period for accommodation tax is onemonth periods of the calendar year in which the activity is carried out.
Accommodation tax for each taxation period is declared to the relevant tax office in terms of VAT by the evening of the twentysixth day of the month following the taxation period and for those who are not subject to VAT it is declared to the tax office where the facility is located. Accommodation tax is paid within the declaration filing period. Those who do not have taxable transactions in a taxation period must also submit a return. Within the scope of Article bis of the Tax Procedure Law it has been found appropriate to submit all declarations regarding accommodation tax electronically. Effective date The Communiqu in question will enter into force on.
Rate of Accommodation Tax The accommodation tax rate is. The President is authorized to increase this rate up to one fold reduce it by half and determine different rates within these limits. Showing Tax on Documents Accommodation tax is shown separately on invoices and similar documents issued by accommodation facilities. This tax cannot be deducted Austria Phone Numbers List under any name. This tax is not included in the VAT base. Even if an invoice or similar document is issued before the accommodation service is provided accommodation tax is not shown in this document. Taxation Procedures The taxation period for accommodation tax is onemonth periods of the calendar year in which the activity is carried out.
Accommodation tax for each taxation period is declared to the relevant tax office in terms of VAT by the evening of the twentysixth day of the month following the taxation period and for those who are not subject to VAT it is declared to the tax office where the facility is located. Accommodation tax is paid within the declaration filing period. Those who do not have taxable transactions in a taxation period must also submit a return. Within the scope of Article bis of the Tax Procedure Law it has been found appropriate to submit all declarations regarding accommodation tax electronically. Effective date The Communiqu in question will enter into force on.