Federal Finance Court Decision No. GZ. RV/7104948/2019 involved an Austrian company that continued to supply goods to recipients in Croatia and Hungary even after their VAT identification numbers had expired. The tax agency considered these transactions subject to acquisition tax, with non-deductible input tax. According to the Court, the special provisions for triangular transactions can only apply if the recipient’s valid VAT number is included in the invoice.
Source: GVC
Latest Posts in "Austria"
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- VAT in Austria – A comprehensive up to date guide
- Original Invoices Required for VAT Refund Applications for Non-EU Businesses
