VAT grouping – EU law and Austrian implementation

Abstract

Under the EU VAT Directive, Member States have to option to introduce VAT grouping. This article discusses the EU VAT grouping notion as well as the Austrian implementation of VAT grouping. After an historic overview of VAT grouping, the reasons of the VAT grouping regime are analyized. Subsequently, the optionality of VAT grouping, the substantive scope and the territorial restriction will be examined.