- The text refers to § 1 Abs 1 Z 1 UStG, which defines a supplying entrepreneur
- A supplying entrepreneur is someone who provides services in their own name and is actually obligated to provide the service in external relationships
- The text cites a decision by the VwGH on March 27, 2024, with reference number Ra 2021/13/0093
Source: info.leitnerleitner.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.
Latest Posts in "Austria"
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
- Original Invoices Required for VAT Refund Applications for Non-EU Businesses
