As of 15 January 2021, input VAT for the purchase of fuel by taxable persons established outside the EU cannot be refunded in Austria under the VAT refund procedure according to the 13th VAT Directive anymore (see Regulation BGBl II Nr 16/2021 published by the Austrian Minister of Finance on 14 January 2021).
Source: IVA
Latest Posts in "Austria"
- Input Tax Deduction Denied for Property Likely Intended for Tax-Exempt Sale: Court Decision 2024
- No Input VAT Deduction for Unperformed Services Under Austrian VAT Law, Regardless of Good Faith
- Input VAT Deduction Allowed for Preparatory Activities Before Commencing Taxable Rental in Austria
- VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC
- Comments on T-638/24: IC Acquisition also taxable in the event of wrongly charged VAT for exempt IC Supply
