- If there is no actual import of goods into Austria within the framework of an intra-community delivery, there is no taxable turnover in Austria and the entrepreneur does not have to pay tax on an intra-community acquisition or delivery.
- However, if the entrepreneur uses their Austrian VAT number for the acquisition and does not provide proof of taxation in the destination member state, a fictional intra-community acquisition (without input tax deduction) is triggered in Austria according to Art 3 Abs 8 2. Satz UStG.
- BFG, 06.10.2023, RV/7102619/2021
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
