- Austrian Federal Ministry of Finance clarifies input tax refund on intra-community tax-free deliveries of goods
- Taxpayer, a German resident, purchased used motor vehicles from entrepreneurs in Austria
- Taxpayer applied for a refund of input taxes paid, which was rejected by tax authority
- Federal Finance Court agreed with tax authority, stating refund procedure didn’t apply
- Input tax refunds cannot be granted if tax was wrongly invoiced under domestic law
- Austria’s reimbursement procedure doesn’t extend to incorrectly invoiced VAT amounts or VAT for tax-free deliveries of goods
Source: news.bloombergtax.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.
