- UVA under regular taxation does not replace the need for an option declaration explicitly waiving the VAT lump sum
- Decision made by the Federal Finance Court on a complaint against VAT assessments for 2017 and 2018
- The complaint was dismissed as unfounded
- Ordinary revision to the Administrative Court is not allowed
- The complainant is a farmer with a mixed agricultural operation
- The tax authority requested clarification on VAT declarations for 2017 and 2018
- The farmer claimed that monthly VAT returns were submitted to the tax authority
- The farmer argued that he was not aware of the need for a written option declaration for regular taxation due to the monthly VAT returns being processed by the tax authority.
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.
