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Reverse charge

It is necessary to distinguish between invoicing of companies with registered offices/business establishments in Austria and those domiciled abroad, as the location makes a significant difference to the VAT treatment of balancing energy sales and procurement.

The following situations, with differing tax consequences, can arise with regard to balancing energy sales and procurement, depending on the BGR’s registered office/business establishment:

  • APCS supplies a BGR with balancing energy
    • Registered office or business establishment in Austria: VAT invoices are issued.
    • No registered office or business establishment in Austria: under section 3(13) UStG [Value Added Tax Act], deliveries are deemed to be made to the location where the recipient (the BGR) operates its business – in this case, a foreign business establishment. As the place of performance is abroad, the turnover in Austria is not taxable and APCS must issue non-VAT invoices.
  • A BGR supplies APCS with balancing energy
    Here, the BGR raises an invoice and APCS issues a credit note. Under section 3(13) Value Added Tax Act the turnover will generally be taxable in Austria because APCS is domiciled in the country and there is no exemption for such transactions.
    • Registered office or business establishment in Austria: the BGR issues a VAT invoice, and APCS issues a credit note including VAT. The BGR is eligible for an input tax deduction.
    • No registered office or business establishment in Austria: under section 19(1c) Value Added Tax Act, a reverse charge is applicable because the location to which the delivery is made (section 3(13) Value Added Tax Act) is in Austria, and the BGR, which is the supplier, has no registered office or business establishment in Austria. In this case APCS, as the recipient of the delivery, is liable for the VAT as it is registered for VAT purposes in Austria.

To be able to make out the invoices for balancing energy purchases or sales correctly, we need to know whether the BGR in question has its registered office or business establishment in Austria or abroad.
Because of this, whenever a new BGR, supplier or balancing energy supplier that will also be an invoicee registers with us, its application must be accompanied by a properly completed Form G, bearing an official signature.

In addition, whenever a BGR registered with APCS sets up or closes down a registered office or business establishment in Austria, it must report this immediately to us using a properly completed Form G.

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