VATupdate
Austria

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Input Tax Deduction for Test Vehicles Used Exclusively for Development Purposes

  • Test vehicles used solely for development are not intended for transport.
  • They are exempt from the input tax exclusion for cars.
  • A revision has been submitted.

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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