- Austrian Ministry of Finance clarifies input VAT flat rate for foreign entrepreneurs
- German-based limited partnership filed amended VAT return for input tax deduction
- Federal Finance Court denied deduction due to lack of domestic income
- Section 14 of VAT Act does not apply to foreign entrepreneurs without registered office or PE in Austria
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.
