This does not apply if the foreign entrepreneur explicitly applies for an assessment. Furthermore, this does not apply to foreign entrepreneurs who claim input VAT in addition to input VAT for the shifted tax liability. In such cases the input VAT must be claimed in the assessment procedure.
As of 1 January 2013 the deposits of natural persons are guaranteed up to a maximum amount of EUR 100,000 per depositor. Upon initiation of a business relation, the depositors must receive written information about the guarantee scheme and the amount and scope of coverage.
The Printing Office of the Federal Ministry of Finance is also a pioneer in the realm of environmental protection. Since 8 October 2013, it has been entitled to display the Austrian Eco Label – as the first production office of a federal administrative agency to do so.