- The submission of a VAT annual return without generating sales that do not fall under the exception of the input tax refund regulation does not entitle to carry out an annual assessment
- Decision made by the Federal Fiscal Court regarding a complaint against a non-assessment of VAT for 2019
- The taxpayer submitted a VAT annual return for 2019 with no sales and only input taxes, questioning whether an assessment or refund procedure should be applied
- The input tax refund regulation specifies the procedure for refunding deductible VAT to non-resident businesses with no sales or only tax-exempt sales
- The complaint was dismissed as unfounded, and no ordinary appeal to the Administrative Court is allowed.
Source: 360.lexisnexis.at
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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