Themen:
- Extension of the COVID-19-StMG (COVID-19 Tax Measures Act)
- BREXIT measures – exception of Northern Ireland
- Recommendation for searching for creditors and debtors
- Procurement of interior furnishings and equipment
- Rental of premises
- Offer of Online courses
1. Extension of the COVID-19-StMG (COVID-19 Tax Measures Act)
As part of the COVID-19 Tax Measures Act (COVID-19-StMG, 174/BNR), the following has been decided:
The sales tax rate of 5% is being extended
for books (including e-books), brochures and similar printed materials, those in the form of loose sheets and pages, photo albums, picture books, drawing and colouring books, notes, handwritten and printed, with images or in hardback, map products of all types including wall maps, topographical plans and globes and those in printed form.
A sales tax rate of 10% is valid from 1 January 2021
for physical and electronic journals, electronic publications as well as other periodicals (Art. 28, para. 52 of the Austrian Value Added Tax Act (UStG)), for repair services, including repairs and modifications for bikes, shoes, leather goods, clothing and household linen (Art. 10, para. 2 Z 10 of the UStG)
2. BREXIT measures – exception of Northern Ireland
Sales tax provisions:
From 1 January 2021, the United Kingdom will no longer be considered Community territory in accordance with the withdrawal agreement and (in principle) sales tax provisions for non-member countries will apply. Hence, deliveries from the United Kingdomto Austria are essentially to be taxable as imported goods (Art. 1, para. 1 Z 3 of the UStG 1994) (import sales tax tax code V9). Inclusion of the VAT number (country code "GB") is no longer permitted on invoices from 2021 onwards.
Northern Ireland is an exception to this and so, after 31 December 2020, the sales tax provisions for EU member states continue to apply to goods from and to Northern Ireland. Northern Irish VAT numbers include the country code "XI" in accordance with Council Directive (EU) 2020/1756.
Payment transactions:
There are higher standard charges for payments to or from the United Kingdom such as transfers, debit and credit notes (similar to Switzerland). In the future, it will be necessary to provide the client's full details (first and second name / company name and address) in addition to the IBAN for payments to the United Kingdom. In addition to the IBAN, the name of the recipient of the transfer must correspond to the account name for payments received.
3. Recommendation for searching for creditors and debtors
It is recommended to use the VAT number for searching when recording orders and creating outgoing invoices. This also avoids duplicate creditors and debtors when company names are changed.
4. Procurement of interior furnishings and equipment
Interior furnishings and equipment (including video conference equipment) must be coordinated with and managed by the Real Estate and Facility Management division, see the TU Wien Handbook Organisation, opens an external URL in a new window. Neither the institute nor departments are permitted to make purchases independently even if the dedicated budget is available, be it the global budget or third-party funds. In this case, it is possible to pass on the expense to the institute.
Central procurement can ensure cost efficiency, legally correct implementation including observation of procurement law and the coordination of complimentary purchases. All enquiries regarding the infrastructure should be made via the Real Estate and Facility Management central Service Center, opens an external URL in a new window.
5. Rental of premises
The rental of rooms to third parties must be managed exclusively via the Event Services, opens an external URL in a new window service unit of the Real Estate and Facility Management division. If you would like to pass on the charges for rooms that you have reserved at TU Wien for an event such as a conference or meeting to a collaboration partner, please contact Event Services in good time. The Event Services service unit creates the outgoing invoice, thereby ensuring everything is done accurately, including the charging of corresponding fees. Corresponding outgoing invoices that were not created by Event Services will be rejected by the Bursar's Office.
6. Offer of Online courses
The following online courses are newly available as of this year. It is possible to register via the HR Development division's continuing education programme, opens an external URL in a new window
Category selection: Finance, controlling and law
- Business principles
Seminar content: Tax basics, accounting and legal provisions.
This course is a prerequisite for registration for practical SAP training - Business foundations – third-party funding
Seminar content: Legal internal and external regulations
This course is a prerequisite for registration for practical SAP training - Theoretical SAP training
Seminar content: Orders, invoice ledger, release
This course is a prerequisite for registration for practical SAP training - Processing of business trips in SAP Services
Seminar content: Guidelines for business trips, starting to use SAP Services, introduction to travel management - Outgoing invoices in SAP Services
Seminar content: Starting to use SAP Services, creating a request, release