If a subcontractor is engaged for parcel deliveries and the invoice only specifies “Work in… flat rate” or “Work on Saturdays and allowances per hour,” then, due to the lack of specific designation of the service performed, there is no proper invoice within the meaning of Section 11 of the Austrian VAT Act, and no input tax deduction is allowed under Section 12 of the Austrian VAT Act.Federal Fiscal Court, February 14, 2023, RV/7103206/2018
Source: info.leitnerleitner.com
Latest Posts in "Austria"
- New General Court VAT Case – T-435/26 (Finanzamt Österreich) – No details known
- Austria Clarifies VAT Deduction Denial for Vehicle Purchase Tax Benefits
- CJEU Rules Austria’s Financial VAT Exemption Illegal State Aid
- Austrian Court Clarifies Transport Allocation in Chain Transactions
- Abusive VAT Recovery in Property Leasing Structures
