Glossary
Place of business principle
In the case of a cross-border service provided by an Austrian company to a foreign private individual, it applies according to the general clause at the place of business of the Austrian entrepreneur (place of business principle).
Place of business principle
Term used in VAT law: If services are supplied across national borders by an Austrian business to a private person residing abroad (B2C – business to consumer), they are deemed according to the general clause to have been made at the place where the domestic entrepreneur has his or her place of business (= place of business principle).
Similar to when invoicing domestic customers, the Austrian business must charge VAT and transmit it to the tax office.