The Federal Ministry of Finance in Austria published an online judgment that defined the appropriate time frame for input VAT deductions.
Background
The agency discovered there was no possibility to claim a deduction for other periods and that VAT input could only be written off during the evaluation period in which all deduction requirements were completed. The taxpayer asserted that certain vendors backdated bills for services provided in the previous year, making them eligible for input tax deductions for invoices received after the start of the new year.
Upon reconsideration, the court decided:
Source: findok.bmf.gv.at