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Preamble
Recitals 67
Title I - SUBJECT MATTER AND SCOPE (Article 1-4) 4
Title II - TERRITORIAL SCOPE (Article 5-8) 4
Title III - TAXABLE PERSONS (Article 9-13) 5
Title IV - TAXABLE TRANSACTIONS (Article 14-30) 17
Title V - PLACE OF TAXABLE TRANSACTIONS (Article 31-61) 33
Title VI - CHARGEABLE EVENT AND CHARGEABILITY OF VAT (Article 62-71) 10
Title VII - TAXABLE AMOUNT (Article 72-92) 21
Title VIII - RATES (Article 93-129) 31
- Chapter 1 - Application of rates (Article 93-95) 3
- Chapter 2 - Structure and level of rates (Article 96-105) 11
  - Section 1 - Standard rate (Article 96-97) 2
  - Section 2 - Reduced rates (Article 98-101) 4
  - Section 3 - Particular provisions (Article 102-105) 5
    
    Article 102
    
    Article 103
    
    Article 104
    
    Article 104a
    
    Article 105
- Chapter 4 - Special provisions applying until the adoption of definitive arrangements (Article 109-122) 13
- Chapter 5 - Temporary provisions (Article 123-129) 4
Title IX - EXEMPTIONS (Article 131-166) 36
Title X - DEDUCTIONS (Article 167-192) 29
Title XI - OBLIGATIONS OF TAXABLE PERSONS AND CERTAIN NON-TAXABLE PERSONS (Article 192a-280) 92
Title XII - SPECIAL SCHEMES (Article 281-369) 89
Title XIII - DEROGATIONS (Article 370-396) 30
Title XIV - MISCELLANEOUS (Article 397-401) 5
Title XV - FINAL PROVISIONS (Article 402-414) 13
Annexes 11

Article 104

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Article 104

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Austria may, in the communes of Jungholz and Mittelberg (Kleines Walsertal), apply a second standard rate which is lower than the corresponding rate applied in the rest of Austria but not less than 15 %.

Official text · consolidated version 01/01/2014 (no longer in force) Open full page ↗

Metadata

✓ In force

↻ Amendments (1)

1 of the 2 later versions carry the same text as the version before (re-issued on a consolidation date); they are listed but not counted.

01/01/2025 current no text change
06/04/2022
01/01/2007 first version in the database