- The IOSS procedure cannot be applied if no or an invalid IOSS VAT identification number is provided in the customs declaration.
- The reason for the omission of the IOSS VAT identification number does not matter, regardless of the fault (e.g., foreign supplier, foreign post, faulty data processing by the declarant, etc.).
- The IOSS VAT identification number cannot be considered retrospectively.
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.
Latest Posts in "Austria"
- Input Tax Deduction Denied for Property Likely Intended for Tax-Exempt Sale: Court Decision 2024
- No Input VAT Deduction for Unperformed Services Under Austrian VAT Law, Regardless of Good Faith
- Input VAT Deduction Allowed for Preparatory Activities Before Commencing Taxable Rental in Austria
- VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC
- Comments on T-638/24: IC Acquisition also taxable in the event of wrongly charged VAT for exempt IC Supply
