No VAT Exemption for Knowingly Under-Invoiced Export Supplies

VAT exemption for exports is denied if the export declaration is knowingly under-invoiced to reduce import VAT.
This applies when the supplier knew or should have known that the importer was involved in VAT fraud.
The rule is based on Austrian VAT law and the EU VAT Directive.

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.