Austria has published Regulation 378 in the 4 December 2019 edition of the Official Gazette on the implementation of the recently approved digital tax ({News-2019-10-29/A/4-previous coverage}). The regulation provides that online advertisers subject to the digital tax are required to file annual returns electronically. The regulation also provides that the Ministry of Finance must provide an online digital procedure for the transmission of the annual returns for digital tax that must be made available on the Ministry of Finance website (https://www.bmf.gv.at) and that online advertisers must register via a web form made available on the same website. Lastly, for online...