VAT refund and VAT assessment procedure
If a taxable person who is not based in Austria conducts taxable supplies within the country, the assessments of input VAT through the VAT refund procedure are illegal. However, if these assessments become legally binding and cannot be reopened, they do not prevent the issuance of assessments for output VAT through the VAT assessment procedure, according to the Supreme Administrative Court’s ruling on June 21, 2023 (case number Ra 2022/15/0087).
Source Leitner & Leitner
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