- No input tax deduction is allowed if the invoiced services were not actually provided (sham services).
- This applies even if an invoice with separately stated tax exists and the issuer owes the tax under § 11 Abs 14 UStG.
- The rule applies regardless of whether the recipient of the service acted in good or bad faith.
- Based on VwGH decision from 18.08.2025, Ra 2023/13/0006.
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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