The aim of this paper was to describe the possibilities of the Austrian parliament to influence the treatment of cross-border construction work under the Value Added Tax Act. The methodology section points out that a research in law, judicature and literature forms the basis of this thesis. The possibilities to influence the treatment under the Value Added Tax Act can be found within the areas of the definition of the construction work, the classification of construction work as a supply of goods or as a service, in the area of the chargeable event or in the area of the issue of invoices for construction work. In all these areas, the Austrian parliament has exploited its offered electoral law to optimize the regulations for construction work to secure tax revenue. Regarding the rules of reverse charge, Austria has already implemented them before the Value Added Tax Act has allowed the member states such rules due to a special authorization. In the areas concerning the regulations of the place of performance, the duty to submit a return as well as in the area of exemption clauses concerning the temporary admission of construction equipment, the Austrian parliament has simply transposed the directive on the common system of value added tax, has not seen any greater need to influence the regulations concerning construction work or has not had any possibilities to influence the regulations respectively.