06 - International users

For users who are resident abroad, the following special features must be observed, depending on whether they are resident in an EU country or in a third country.

EU COUNTRY : 

1) In the case of performing artists and lecturers: The EARNINGS DECLARATION form (see below) must be completed. Under certain conditions, up to a total amount of EUR 1,000 per year paid by Smart Austria can be exempted from withholding tax. Other activities are not affected. If the 1,000 euro fee payment is exceeded, please contact the Smart team in good time to clarify the situation. 

2) The VAT number of the user must be provided. If the person does not have a VAT number, Smart Austria must withhold the applicable Austrian VAT of 13% or 20%. This means that the invoice amount to the Caritas contractual partner will be increased by this percentage. 

NON-EU COUNTRY: 

3) In the case of performing artists and speakers: The EARNINGS DECLARATION form (see below) must be completed. This means that, under certain conditions, up to a total amount of 1,000 euros per year paid by us can be exempted from withholding tax. Other activities are not affected. If the 1,000 euro fee payment is exceeded, please contact the Smart Team in good time to clarify the situation. 

4) Proof of entrepreneurial status must be provided by the local tax office. If this is not available, we must withhold VAT at a rate of 13% or 20%. This means that the invoice amount to the Caritas contractual partner increases. 

Bank charges 

With the introduction of the new portal, bank charges for international transfers will no longer be passed on (for reasons of simplification). However, Smart reserves the right to reintroduce recharging if there is a significant increase in foreign cases.