Post by amina147 on Mar 8, 2024 19:28:33 GMT -8
The provided to those in need of protection care and assistance by social service organizations defined in the Social Services Law Accommodation services provided in lodgings allocated to public or private sector personnel It does not fall within the scope of tax. In applying the accommodation tax the nationality or residence status of the person benefiting from the service is not taken into account. TaxGiving Event In accommodation tax the taxable event occurs when the services that are subject to the tax are provided. Collecting some or all of the fee before or after the provision of the service or not collecting it at all has no effect on the taxable event.
If invoices or similar documents are issued before the service is provided a taxable event does not occur. Therefore in sales made to travel agencies no tax arises at the sales stage to the agency. Likewise during the sale of the agency no taxable event occurs for the Austria Phone Numbers List accommodation facility operator. Accordingly in services that are subject to sale either through agencies or directly by accommodation facilities the taxable event occurs when the service is provided to the guest. In services that extend to more than one taxation period in terms of services provided in the relevant taxation periods if the end date of the accommodation service exit from.
![](https://b2clead.me/wp-content/uploads/2024/03/Austria-Phone-Numbers-List.jpg)
The facility is determined before the service is provided the taxation period in which the last day of the service exit day coincides and in the absence of such a determination the taxation period in which the service is provided. The taxable event is deemed to have occurred as of the last day of each taxation period. to have occurred in cases where the operators of the facility and their relatives or management personnel benefit from accommodation services free of charge or in cases where accommodation services are provided free of charge to other persons.
If invoices or similar documents are issued before the service is provided a taxable event does not occur. Therefore in sales made to travel agencies no tax arises at the sales stage to the agency. Likewise during the sale of the agency no taxable event occurs for the Austria Phone Numbers List accommodation facility operator. Accordingly in services that are subject to sale either through agencies or directly by accommodation facilities the taxable event occurs when the service is provided to the guest. In services that extend to more than one taxation period in terms of services provided in the relevant taxation periods if the end date of the accommodation service exit from.
![](https://b2clead.me/wp-content/uploads/2024/03/Austria-Phone-Numbers-List.jpg)
The facility is determined before the service is provided the taxation period in which the last day of the service exit day coincides and in the absence of such a determination the taxation period in which the service is provided. The taxable event is deemed to have occurred as of the last day of each taxation period. to have occurred in cases where the operators of the facility and their relatives or management personnel benefit from accommodation services free of charge or in cases where accommodation services are provided free of charge to other persons.