- The VwGH confirms the opinion of the tax authorities, according to which the first delivery in a chain transaction is the moving (cross-border) delivery if the middle entrepreneur picks up the goods under FCA delivery conditions from the first supplier in the country of departure and transports them to the end customer in the country of destination under DDP delivery conditions.
- If the middle entrepreneur appears with the UID number of the country of departure, he causes a fictitious intra-EU acquisition without input tax deduction in this country . However, this does not apply if the first (cross-border) delivery was not treated as a tax-exempt delivery (reference to ECJ 22.4.2010, Case C-536/08).
- The VwGH did not comment on the question of whether the medium-sized entrepreneur is entitled to the input tax deduction from the invoice of the first supplier, which was invoiced with VAT.
Source Leitner & Leitner
See also
Latest Posts in "Austria"
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
- Original Invoices Required for VAT Refund Applications for Non-EU Businesses
