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The European de minimis threshold for import duties is harmonized. Goods with a value of up to 128 SDR / 150 EUR / 186 USD are exempted from customs duties. The VAT de minimis threshold is not harmonized within the EU and can vary between 10 and 22 EUR, i.e. Member States can decide on a value within this range to grant an exemption on VAT for imported goods.

According to Austria's de minimis rule, goods with a value of up to 19 SDR / 22 EUR / 27 USD are exempted from VAT.

According to a survey conducted by the Body of European Regulators for Electronic Communications (BEREC) among its members in early 2010 and found evidence of blocking or charging extra for the provision of VoIP services in mobile networks by certain mobile operators in Austria.

The European Court of Justice has interpreted in 2014 that Internet Service Providers (ISPs) may be ordered by national courts to block customer access to a copyright-infringing websites. This ruling aims to limit online piracy.

In June 2014, the Austrian Supreme Court ruled that UPC Telekabel Wien GmbH (an Austrian ISP) must block access to copyright infringing websites.

Contrary to the standard definition of personal data, the definition of personal data under the Austrian Data Protection Authority extends to data relating to both individuals and legal entities. Austria is one of the few countries to extend local data protection law to legal entities.

For contract service suppliers (CSS) a work permit is needed. For independent service suppliers (ISS) only a residency permit is needed.

Although no quotas are applied, Austria nonetheless has a regulation that states that when the share of employed foreigners passes 8% in total, stricter labour market regulations and test procedures could be introduced.

For intra-corporate transferees (ICT), contractual service suppliers (CSS) as well as independent service suppliers (ISS), there are labour market tests. Work permit can be assigned if the position in question cannot be assigned to domestic employees. A residency permit can be supplied if the activity is in the economic and labour market interest of Austria.

There are no specific quotas at the European level, but member states retain the right to set the volumes of admission of intra-corporate transferees who apply to be admitted to their territory.

The Ministry of Employment in Austria states that there is a labour market quota for contractual service suppliers (CSS) and independent service suppliers (ISS), it but does not state the precise amount.

The Austrian Government owns 28.42% of Telekom Austria AG, the incumbent telecom provider.

In the Austrian Copyright Act , there are no specific provisions against internet piracy. Additionally, it is reported that, as copyright infringement is a private criminal offense and only prosecuted upon request by the right holder concerned, neither public prosecutors nor the police have a relevant role to play for criminal enforcement of copyright law.

In the European Union, there is no general principle for the use of copyright protected material comparable to the fair use/fair dealing principle in the US. Directive 2001/29/EC defines an optional, but exhaustive set of limitations from the author´s exclusive rights under the control of the “three-step test”. This is a clause in the Berne Convention that establishes three cumulative conditions to the limitations and exceptions of a copyright holder’s rights. The Directive has been transposed by Member States with significant freedom.

The Directive uses the term “copyright”, whereas in Austria (as in Germany) the author's rights are covered by the “Urheberrecht”. German-language law systems distinguish between “Urheberrecht” (author’s right), which cannot be removed or sold and is therefore inalienably linked to the author and derivative rights of exploitation (“Verwertungsrechte”).

The acquisition of an interest above 25% or a controlling interest in an Austrian enterprise engaged in specific protected industry sectors (including the telecommunication sector) requires advance approval by the Austrian Minister of Economic Affairs.

Foreign investment through the form of acquisitions in specific protected industry sectors (including the telecommunication sector) requires approval in advance by the Austrian Minister of Economic Affairs. However, so far there are no reports of foreign investments having been blocked on national security grounds.

The European Regulation No. 1042/2013 amending the Council Implementing Regulation No. 282/2011, declares that from January 2015, all supplies of telecommunications, broadcasting and electronic services will be taxable at the place where the customer belongs. These include, inter alia:
- images or text, such as photos, screensavers, e-books and other digitised documents e.g. PDF files;
- music, films and games, including games of chance and gambling games, and of programmes on demand;
- online magazines website supply or web hosting services distance maintenance of programmes and equipment;
- supplies of software and software updates advertising space on a website.

Both EU and non-EU suppliers have to register for VAT purposes and comply with the relevant obligations of the Member State where the customer is established, has his/her permanent address or usually resides. This may be burdensome as there are 81 VAT rates across the 28 EU countries and the rates may vary between 3% (Luxembourg) to 27% (Hungary) across member states. Furthermore, member states impose varying thresholds at which companies must begin paying VAT, ranging from EUR 0 to EUR 60,000.

As an alternative to obtaining multiple VAT registrations in each Member State where a supplier has a customer, affected suppliers may be able to opt to account for VAT across the EU via a a web-portal in the Member State in which they are identified. Hence, the system, known as the Mini One-Stop Shop (MOSS) scheme, allows taxable persons to avoid registering in each Member State of consumption.

As part of a general tax reform, Austria plans to extract tax revenue from foreign digital services by introducing a tax on purely digital services that are acquired by Austrian customers from companies with no physical presence in the country.