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
Latest Posts in "Austria"
- Administrative Court Overturns 2019 VAT Decision for Indoor Playground Services Due to Legal Error
- Austrian Supreme Administrative Court Ruling on VAT for Norwegian Company’s EU Hardware Sales, 2016–2019
- International Raids Uncover Multi-Million Euro VAT Fraud Network in Vienna and Across Europe
- Austria Launches New Export Initiative to Boost SMEs and Simplify Business Financing
- EU-Wide Raids Target Massive VAT Fraud: Millions Involved, Eight Arrested in Vienna Operation
