Austria’s Input VAT Rules for Foreign Entrepreneurs: Recent Court Decision Clarifies Requirements

• Austrian Federal Ministry of Finance shared Federal Finance Court Decision No. GZ. RV/2100824/2022 online
• Decision clarified input VAT flat rate for foreign entrepreneurs
• Case involved a German limited partnership conducting lectures in Austria
• Partnership claimed input tax deduction based on 1.8 percent average rate
• Tax office and Federal Finance Court denied deduction due to absence of domestic income, operation, or permanent establishment in Austria

Source: globalvatcompliance.com

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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.

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