Austria: Government defines the appropriate input VAT deductions

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The Federal Ministry of Finance in Austria published an online judgment that defined the appropriate time frame for input VAT deductions.




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:


  • Unless the beneficiary of the services does not have an invoice, the input tax deduction cannot be used during the evaluation period.
  • If payment for the services and receipt of the invoice doesn’t occur within the same timeframe, the deduction is only allowed during the refund period in which both conditions are met.



Source: findok.bmf.gv.at

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