- Input VAT deduction is not allowed for services that were not actually performed.
- This applies even if the invoice includes VAT and the supplier is liable for the tax.
- The recipient’s good or bad faith is irrelevant.
- Based on Section 12(1) and Section 11(14) of the Austrian VAT Act and a Supreme Administrative Court decision (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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