- Services related to real estate are directly connected to the property location.
- These services are performed where the property is situated.
- Foreign businesses can reclaim input tax for services in Austria through a refund process.
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.
Latest Posts in "Austria"
- Austria Clarifies Tax Deduction Rules for Subcontractor Services Involving Fraudulent Invoices
- New GC VAT Case T-389/25 (James Howden and Co.) – No details on Curia yet but ….
- Austria Launches USP Portal for Business E-Government Services and E-Invoicing Registration
- Austrian Court Rules No Consumption Tax or Late Surcharge on Temporarily Leased Cross-Border Vehicles
- Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?














