A clarification on input VAT reductions for nonresident telecom businesses was published online by the Austrian Federal Ministry of Finance.
Background
The taxpayer, an Thai mobile carrier, requested an input VAT deduction for roaming fees that were levied by a Austrian telecom business.
The input VAT deduction was first provided to the taxpayer. The tax office launched a further investigation against the taxpayer for the previously asserted input deductions, alleging that the taxpayer had made domestic sales and received a discount from Austrian mobile phone providers.
The tax authority had the right to request a retrial because:
Source: findok.bmf.gv.at