- Non-EU businesses must attach original invoices to their refund applications.
- Copies or emailed invoices are not considered originals.
- Only original invoices qualify for VAT refunds.
- Based on the regulation BGBI 279/1995 updated by BGBI 16/2021.
- Reference to BFG decision dated 02.07.2025.
Source: 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.
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