Skip to content

Commit

Permalink
Fresh update
Browse files Browse the repository at this point in the history
  • Loading branch information
@jkobus @github-actions
jkobus authored and github-actions[bot] committed Dec 7, 2024
1 parent 0ac08a8 commit bcd562c
Show file tree
Hide file tree
Showing 23 changed files with 11,985 additions and 11,985 deletions.
276 changes: 138 additions & 138 deletions data/AT.json
View file
Original file line number Diff line number Diff line change
@@ -1,6 +1,86 @@
{
"additionalInformation": {},
"vatRateResults": [
{
"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 used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products"
},
"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 the transport of goods accompanying them, such as luggage, bicycles, including electric bicycles, motor or other vehicles, or the supply of services relating to the transport of passengers"
},
"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",
Expand Down Expand Up @@ -627,144 +707,6 @@
},
"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 used for medical and veterinary purposes, including products used for contraception and female sanitary protection, and absorbent hygiene products"
},
"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 the transport of goods accompanying them, such as luggage, bicycles, including electric bicycles, motor or other vehicles, or the supply of services relating to the transport of passengers"
},
"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",
"cpaCodes": {
"code": {
"value": "88",
"description": "Social work services without accommodation"
}
},
"category": {
"identifier": "SOCIAL_WELLBEING",
"description": "Supply of goods and services by organisations engaged in welfare or social security work as defined by Member States and recognised as being devoted to social wellbeing by Member States, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136"
},
"comment": "if not exempted (for information about the type of organisations falling under the exemption please see Sec. 6 of the Austrian VAT Act 1994)"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "95.2",
"description": "Repair services of personal and household goods"
}
},
"category": {
"identifier": "CLOTHING_REPAIR",
"description": "Clothing and household linen"
}
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "95.23.1",
"description": "Repair services of footwear and leather goods"
}
},
"category": {
"identifier": "SHOES_REPAIR",
"description": "Shoes and leather goods"
}
},
{
"memberState": "AT",
"type": "REDUCED",
Expand Down Expand Up @@ -1394,6 +1336,64 @@
"description": "Reception of radio and television broadcasting services and webcasting of such programmes provided by a media service provider; internet access services provided as part of digitalisation policy, defined by Member States"
}
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "88",
"description": "Social work services without accommodation"
}
},
"category": {
"identifier": "SOCIAL_WELLBEING",
"description": "Supply of goods and services by organisations engaged in welfare or social security work as defined by Member States and recognised as being devoted to social wellbeing by Member States, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136"
},
"comment": "if not exempted (for information about the type of organisations falling under the exemption please see Sec. 6 of the Austrian VAT Act 1994)"
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "95.2",
"description": "Repair services of personal and household goods"
}
},
"category": {
"identifier": "CLOTHING_REPAIR",
"description": "Clothing and household linen"
}
},
{
"memberState": "AT",
"type": "REDUCED",
"rate": {
"type": "REDUCED_RATE",
"value": 10
},
"situationOn": "2024-07-01+02:00",
"cpaCodes": {
"code": {
"value": "95.23.1",
"description": "Repair services of footwear and leather goods"
}
},
"category": {
"identifier": "SHOES_REPAIR",
"description": "Shoes and leather goods"
}
},
{
"memberState": "AT",
"type": "STANDARD",
Expand Down
Loading

0 comments on commit bcd562c

Please sign in to comment.