VATupdate

New issues regards input VAT refund

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

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