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@jkobus @github-actions
jkobus authored and github-actions[bot] committed Aug 24, 2024
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198 changes: 99 additions & 99 deletions data/AT.json
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Original file line number Diff line number Diff line change
Expand Up @@ -627,105 +627,6 @@
},
"comment": "Annex 1 to Sec. 10 of the Austrian VAT Act 1994 contains a list of goods falling under the reduced rate of 10% such as meal, milk, cereals and so on (https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10004873&Artikel=&Paragraf=&Anlage=1&Uebergangsrecht=).\n For legal certainty please have a look at the Austrian VAT Act 1994 (can be found at www.ris.bka.gv.at)."
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "EXEMPTED",
"value": 0
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
"value": "4818 90 10",
"description": "Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale"
},
{
"value": "4818 90 90",
"description": "Other"
},
{
"value": "6307 90 10",
"description": "Knitted or crocheted"
},
{
"value": "6307 90 98",
"description": "Other"
}
]
},
"cpaCodes": {
"code": {
"value": "21.20.1",
"description": "Medicaments"
}
},
"category": {
"identifier": "PHARMACEUTICAL_PRODUCTS",
"description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
},
"comment": "application of temporary Zero tax rate for face masks til 30 June 2023"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "EXEMPTED",
"value": 0
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "8541",
"description": "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals"
}
},
"category": {
"identifier": "SOLAR_PANELS",
"description": "Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest"
},
"comment": "From January 1, 2024 to December 31, 2025 the supply, the intra-community acquisition, the import and the installation of photovoltaic modules are zero tax rated (https:\/\/www.bmf.gv.at\/themen\/steuern\/fuer-unternehmen\/umsatzsteuer\/informationen)"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "EXEMPTED",
"value": 0
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "49.3",
"description": "Other passenger land transport services"
}
},
"category": {
"identifier": "TRANSPORT_PASSENGERS",
"description": "Transport of passengers and their accompanying luggage"
},
"comment": "From January 1, 2023 the Austrian section of the journey in cross-border rail passenger transport is zero tax rated"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "2201 90 00",
"description": "Other"
}
},
"category": {
"identifier": "SUPPLY_WATER",
"description": "Supply of water"
}
},
{
"memberState": "AT",
"type": "REDUCED",
Expand Down Expand Up @@ -1402,6 +1303,105 @@
"value": 20
},
"situationOn": "2024-07-01+02:00"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "2201 90 00",
"description": "Other"
}
},
"category": {
"identifier": "SUPPLY_WATER",
"description": "Supply of water"
}
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "EXEMPTED",
"value": 0
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": [
{
"value": "4818 90 10",
"description": "Articles of a kind used for surgical, medical or hygienic purposes, not put up for retail sale"
},
{
"value": "4818 90 90",
"description": "Other"
},
{
"value": "6307 90 10",
"description": "Knitted or crocheted"
},
{
"value": "6307 90 98",
"description": "Other"
}
]
},
"cpaCodes": {
"code": {
"value": "21.20.1",
"description": "Medicaments"
}
},
"category": {
"identifier": "PHARMACEUTICAL_PRODUCTS",
"description": "Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes,…"
},
"comment": "application of temporary Zero tax rate for face masks til 30 June 2023"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "EXEMPTED",
"value": 0
},
"situationOn": "2024-07-01+02:00",
"cnCodes": {
"code": {
"value": "8541",
"description": "Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals"
}
},
"category": {
"identifier": "SOLAR_PANELS",
"description": "Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest"
},
"comment": "From January 1, 2024 to December 31, 2025 the supply, the intra-community acquisition, the import and the installation of photovoltaic modules are zero tax rated (https:\/\/www.bmf.gv.at\/themen\/steuern\/fuer-unternehmen\/umsatzsteuer\/informationen)"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "EXEMPTED",
"value": 0
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "49.3",
"description": "Other passenger land transport services"
}
},
"category": {
"identifier": "TRANSPORT_PASSENGERS",
"description": "Transport of passengers and their accompanying luggage"
},
"comment": "From January 1, 2023 the Austrian section of the journey in cross-border rail passenger transport is zero tax rated"
}
]
}
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