Silvia Sauseng
- The business economist worked in the private sector for many years before moving to the OU Finance in March 2024.
- She is the contact person for all VAT issues and provides tax advice on events, among other things.
- She enjoys spending her free time with her family and is passionate about playing the trumpet in a music club.
Did you know that...
- the terms input tax, sales tax and value-added tax (VAT) all mean the same thing? Sales tax = value-added tax is a general consumption tax levied on the sale of goods and services. VAT is used in connection with outgoing invoices; input tax is used in connection with incoming invoices.
- TU Graz qualifies as a public corporation for tax purposes and is therefore not subject to VAT in the sovereign (non-commercial) area?
- the sovereign area refers to teaching and university research?
- TU Graz, however, is/will be liable to VAT as soon as it becomes/is entrepreneurially and economically active (e.g. in the case of rentals, sales of equipment, non-academic services)?
- TU Graz may deduct input tax from incoming invoices if these are directly related to services subject to VAT?
- the respective organisational unit (OU) management is responsible for ensuring that accounting is correct?
- the terms sponsorship, advertising and donation do not mean the same thing?
Just get in touch if you have any questions!
VAT is a very complex area. Minor changes can have an enormous impact on accounting. If you are unsure, just contact Silvia Sauseng and clarify in advance what needs to be considered and whether certain activities are subject to VAT. The tax expert will be happy to advise you.
In the event of unclear accounting, Silvia Sauseng sometimes also enquires with the individual organisational units in order to rule out tax risks from the outset.
Are you planning an event?
If you are, then download the OU Finance questionnaire on the topic of scholarly/ academic events. Based on your answers, Silvia Sauseng can determine in advance whether your conference or parts of it are subject to VAT. For example, side events at conferences (such as joint dinners or city tours) must have an academic connection so that they are not subject to VAT.
If you are planning a non-academic event, please contact Silvia Sauseng during the planning phase.
Stay up to date
OU Finance offers an extensive range of training courses that are essential for both new and experienced colleagues in their day-to-day work. You can find all courses with detailed information under In-House Training in TUGRAZonline. In addition, TU4U has a wide range of checklists, help books and instructions on financial matters available.
