- A lawyer who has opted for the basic lump sum deduction can claim additional input tax for payroll accounting services from a tax consultancy office
- These additional input taxes are not deductible as they do not represent the business object of a law firm
- Decision made by the Federal Finance Court on January 23, 2024, case number RV/5100353/2023
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"
- Austria Introduces a New 4.9% Reduced VAT Rate for Essential Foodstuffs
- VAT Returns in Austria 2026: Who Must File, Deadlines, and Submission Rules Explained
- When Is VAT Registration Mandatory in Austria in 2026? Key Rules for Businesses and E-commerce
- Austria Clarifies Input VAT Deduction Rules for Small-Value Purchases in Resale Businesses
- Austria’s E-Invoicing Requirements: Platforms, Formats, and Compliance for Public Sector Suppliers
