- Austrian Federal Ministry of Finance shared Federal Finance Court Decision No. GZ. RV/2100824/2022 online
- Decision clarified input VAT flat rate for foreign entrepreneurs
- Case involved a German limited partnership conducting lectures in Austria
- Partnership claimed input tax deduction based on 1.8 percent average rate
- Tax office and Federal Finance Court denied deduction due to absence of domestic income, operation, or permanent establishment in Austria
Source: globalvatcompliance.com
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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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