In the WTS Global VAT Newsletter #1/2022, it was already reported that, based on the ECJ’s Titanium case law (3 June 2021, C-931/19, Titanium Ltd), the reverse charge system must be applied for non-resident taxpayers who rent out Austrian property to entrepreneurs (in the case of B2C rentals, the reverse charge system does not apply).
As a consequence, input taxes could only be claimed back by using the special VAT refund procedure.
Source WTS
Latest Posts in "Austria"
- Austria Introduces a New 4.9% Reduced VAT Rate for Essential Foodstuffs
- VAT Returns in Austria 2026: Who Must File, Deadlines, and Submission Rules Explained
- When Is VAT Registration Mandatory in Austria in 2026? Key Rules for Businesses and E-commerce
- Austria Clarifies Input VAT Deduction Rules for Small-Value Purchases in Resale Businesses
- Austria’s E-Invoicing Requirements: Platforms, Formats, and Compliance for Public Sector Suppliers
