- The Austrian court denied input VAT deduction on an invoice from a nonresident (German) supplier who incorrectly charged Austrian VAT.
- The supplier had no fixed establishment in Austria, so the reverse charge mechanism should have applied.
- The taxpayer did not prove that correcting the invoice was impossible.
- The VAT was not legally due under Austrian law, so input VAT deduction was denied.
- The court confirmed that input VAT can only be claimed if the tax was lawfully charged.
Source: globalvatcompliance.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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