Up to and including the 2019 assessment, it was the standard practice of the Graz City Tax Office (responsible for VAT assessments for foreign entrepreneurs) to credit the input tax by way of assessment even in an “interim year” in which the foreign entrepreneur did not perform any taxable transactions in Austria.
Starting with the 2020 assessment, the Graz City Tax Office has changed its practice and refers to the national refund procedure in the case of filing a 2020 VAT return with zero turnover but declared input tax amounts.
This may have a material impact in individual cases if the case deadline (30/09) has already expired and thus the assertion of the Austrian input tax in the refund procedure is denied
Source WTS
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