- Formal errors in input VAT refund applications do not automatically lead to denial of deduction.
- Tax authorities are required to correct obvious errors or ask the taxpayer to correct them.
- This principle is supported by a Federal Finance Court decision from 26.05.2025 (RV/2100710/2024).
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.
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