Austria: Clarity on VAT Refund Rules
The Austrian Federal Ministry of Finance has recently released Federal Finance Court Decision No. GZ. RV/2100222/2022 online, shedding light on input tax refund regulations concerning intra-community tax-free goods transactions. In a case involving a German tax resident purchasing used motor vehicles from Austrian entrepreneurs, the court’s ruling emphasized that refunds cannot be obtained for incorrectly invoiced VAT under domestic law or for VAT on tax-free intra-community goods deliveries.
Source: bmf.gv.at
