Late Rebooking Request Triggers Late Payment Surcharge on VAT Liability

• If VAT payable is settled by transferring a VAT input credit from another taxpayer, the tax is deemed paid only on the day the transfer request is demonstrably filed.
• Although the credit on the tax account can relate back to the filing date of the VAT return, the decisive date for payment in a transfer scenario is the filing date of the transfer request.
• If the transfer request is filed after the due date, payment is late and a late-payment surcharge (Säumniszuschlag) is imposed under § 217(1) BAO.

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.

---

---