- Foreign entrepreneurs without a domestic business cannot claim a flat-rate input tax deduction
- To be eligible for the flat-rate input tax deduction, a domestic business with domestic income from business operations or self-employment in Austria is required
- Decision made by the BFG on April 9, 2024, RV/2100824/2022
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"
- Austria Introduces 4.9% Reduced VAT Rate for Essential Foods from July 2026
- Austria Proposes VAT Cut on Staple Foods to 4.9%, Seeks Public Feedback
- Austria Introduces a New 4.9% Reduced VAT Rate for Essential Foodstuffs
- VAT Returns in Austria 2026: Who Must File, Deadlines, and Submission Rules Explained
- When Is VAT Registration Mandatory in Austria in 2026? Key Rules for Businesses and E-commerce














