VATupdate

No Input VAT Deduction for Unperformed Services Under Austrian VAT Law, Regardless of Good Faith

Input VAT deduction is not allowed for services that were not actually performed. This applies even if the invoice includes VAT and the supplier is liable for the tax. The recipient’s good or bad faith is irrelevant. Based on Section 12(1) and...

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VATupdate Newsletter Week 8 2026

BREATHLESS Here are some items from the latest VAT news from last week: EU slaps tariffs on Chinese EVs, with possible exemptions. The EU’s core e-invoicing standard EN16931 is now officially aligned with ViDA. OECD...

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