Marketplaces & Platforms: Austria vs Cyprus VAT Rules
How VAT obligations differ for marketplaces & platforms between Austria and Cyprus.
| Criterion | Austria | Cyprus |
|---|---|---|
| Standard rate applied | 20% | 19% |
| Registration threshold | €35,000 annual turnover | €15,600 annual turnover |
| Filing frequency | Monthly or quarterly | Quarterly |
| Invoicing constraints | Standard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage. | Standard EU invoice requirements. Tax invoices must be issued within 30 days of supply. Self-billing allowed. |
| Sector-relevant regimes | Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme | Special scheme for travel agents · Reduced rate for renovation of private dwellings · IP box regime interacts with VAT planning |
| Penalty exposure | 2% late payment surcharge, 10% late filing penalty. | 10% surcharge on late payments. €50 per day penalty for late filing, capped at €1,000. |
Typical use cases
Platform Commissions
Revenue from transaction fees and commissions on marketplace sales.
Platform Subscriptions
Subscription fees charged to marketplace sellers or users.
Digital Marketplace
Platforms selling digital goods, courses, or creative assets.
Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC
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