Latest version: Federal law consolidated: Entire legal provision for the Value Added Tax Act 1994, version of 16.07.2025
Link gv.at
See also
Latest Posts in "Austria"
- Input Tax Deduction Denied for Property Likely Intended for Tax-Exempt Sale: Court Decision 2024
- No Input VAT Deduction for Unperformed Services Under Austrian VAT Law, Regardless of Good Faith
- Input VAT Deduction Allowed for Preparatory Activities Before Commencing Taxable Rental in Austria
- VAT Refund Process for Domestic VAT Groups: Individual Applications Required per EU Directive 2008/9/EC
- Comments on T-638/24: IC Acquisition also taxable in the event of wrongly charged VAT for exempt IC Supply














