The Austrian parliament is considering the draft Tax Amendment Act 2024, which is open to public comment until 17 May 2024. Several measures of the Act concern VAT, including: An increase in the turnover threshold for the VAT exemption scheme for small businesses from EUR 35,000 to EUR 42,000; The extension of the VAT exemption scheme for small businesses to businesses in other EU Member States, provided that turnover in Austria does not exceed the above threshold and total turnover in the EU does not exceed EUR 100,000; and The addition of food donations to charitable organizations as VAT exempt....