Value Added Tax Act 1994 (UStG 1994)

Topic area:
Status: 23.08.1994 |
Archived
Key words:
Main version, Tax
Initiative
Official name
Bundesgesetz über die Besteuerung der Umsätze (Umsatzsteuergesetz 1994 – UStG 1994)
Type
Act/Law
Level 1
Initiator
Austrian government
Submitted
Doc. code
BGBl. Nr. 663/1994
Summary
Status
Status

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Current version
Final version
23.08.1994
Next step
Entry into force and application
Entry into force

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Application date

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Scope
Relevant for

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Associated initiatives
Level 1
Reporting of payment data by payment service providers (CESOP Implementation Act 2023) (binding, Amendment, AT)
Abgabenänderungsgesetz 2024 (AbgÄG 2024) (binding, Amendment, AT)
Level 2
Value added tax guidelines (UStR 2000) (binding, Supplement, AT)
Level 3 / Other
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Source: Austrian government, BGBl. Nr. 663/1994, 1994