Reverse charge

Between businesses, a service is generally taxed where the customer runs its business (§ 3a Abs. 6 UStG in Austria, the same rule across the EU). If the supplier has no business there, the customer owes the VAT (§ 19 Abs. 1 UStG) and usually deducts it again as input tax in the same return. For shows, as of 1 October 2026:

• Artist from abroad, promoter in Austria: the invoice comes net. The promoter reports Austrian VAT at the rate that applies (13% for work as an artist, otherwise 20%) and deducts it as input tax.
• Agency or artist in Austria, promoter elsewhere in the EU: the invoice goes out without Austrian VAT; the promoter accounts for VAT at home, in Germany under § 13b UStG.
• Promoter outside the EU: no Austrian VAT either, because the service is supplied abroad.

Example

[Artist A] from Berlin invoices a Vienna club €3,000 net, with both VAT IDs and the note “Reverse charge: tax liability of the recipient”. If the 13% rate applies, the club reports €390 VAT due and €390 input tax in the same return. Net effect: €0.

What to watch for

• The note and both IDs are required (§ 11 Abs. 1a UStG). An Austrian business invoicing a business elsewhere in the EU under reverse charge issues the invoice by the 15th of the month after the service.
• VAT shown anyway is owed by whoever issued the invoice and can’t be deducted. Ask for a corrected invoice.
• Customers who aren’t businesses: no reverse charge. For artistic services to customers who are not businesses, VAT is due where the show takes place.
• Tickets follow their own rule: admission is always taxed where the event takes place.

This is general information, not tax advice. Check your case with a tax adviser.