Only ordinary equipment repair/maintenance and reviewed replacement parts taxed at the standard 20% rate; no reduced/exempt services, reverse charge or property/construction work.
Reviewed replacement parts (AT)
Local Austrian 20% case for ordinary equipment labour and explicitly reviewed replacement parts. Existing seller forms and register checks apply. Other tax cases, liquidation, foreign branches and capital disclosures remain outside this pilot.
What to do
- Only ordinary equipment repair/maintenance and reviewed replacement parts taxed at the standard 20% rate; no reduced/exempt services, reverse charge or property/construction work.
- Use consumed stock after returns. The approved offer fixes the unit and price. Check each part and its tax treatment. A changed source requires a new review; a finalized original stays unchanged. Already invoiced quantities continue to count after report amendments or full cancellation; they are not automatically available again.
- I checked every replacement part: ordinary movable equipment, 20% VAT, approved net consumption; no reduced/exempt goods, special schemes, vessels, aircraft or property work.
Before you continue
Parts need reviewed stock consumption, matching approved offer positions and Not covered decisions. Review returns and changed sources in the report first. Already invoiced quantities continue to count after report amendments or full cancellation; they are not automatically available again.
Later agreed partial price or quantity reductions can be recorded repeatedly against the unchanged original in EUR at 20%. Choose the original line; its remaining consideration is shown. Reviewed replacement parts can receive a price reduction, but stock consumption is not reversed. No payment, refund, tax return or delivery is handled.