- 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
Click on the logo to visit the website
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.
