If the invoice is issued in a different year (e.g. 2014) than the date of actual receipt (e.g. 2015), the input tax can only be claimed in the year of actual receipt (here 2015). This decision contradicts the more favorable administrative practice (UStRL 171816), which already allows input tax to be deducted at the time the invoice is issued.
Source: leitnerleitner.com
Latest Posts in "Austria"
- Austria Clarifies Input VAT Deduction Rules for Small-Value Purchases in Resale Businesses
- Austria’s E-Invoicing Requirements: Platforms, Formats, and Compliance for Public Sector Suppliers
- Intrastat Reporting Thresholds Raised for Intra-EU Trade Effective January 2026
- No Input VAT Deduction for Foundation Renting Apartment to Founder Below Market Rate
- Subsequent Input Tax Key Alone Does Not Justify Reopening Proceedings if Facts Were Previously Known
