- Austria’s Special VAT Measure: Austria seeks to continue excluding input VAT deductions for goods/services used >90% for private purposes.
- Effective VAT Collection: The measure reduces administrative burdens, simplifies VAT collection, and prevents tax evasion.
- Extension Request: Austria requested an extension until 2027, supported by a positive report on the measure’s effectiveness.
- Limited Impact: The measure minimally affects total VAT collected and Union’s VAT resources.
- Next Steps: If further extension needed, Austria must submit a report by 31 March 2027.
Source eur-lex.europa.eu
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