In the WTS Global VAT Newsletter #1/2022, it was already reported that, based on the ECJ’s Titanium case law (3 June 2021, C-931/19, Titanium Ltd), the reverse charge system must be applied for non-resident taxpayers who rent out Austrian property to entrepreneurs (in the case of B2C rentals, the reverse charge system does not apply).
As a consequence, input taxes could only be claimed back by using the special VAT refund procedure.
Source WTS
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