Αποτελέσματα Αναζήτησης
EU Directive 2008/9/ EC led to the introduction of an electronic VAT refund procedure for Austrian companies and for entrepreneurs from the remainder of the EU Community territory. The legal basis is the Regulation pursuant to section 21 paragraph 9 of the UStG BGBl No 279/1995 as amended.
12) What is the minimum amount of VAT that can be refunded? The amount to be refunded must be at least € 400. This does not apply if the refund period is a calendar year or the end of a calendar year. For these refund periods the amount to be refunded must be at least € 50.
a) VAT refund claim for taxable persons resident in another EU Member State. Taxable persons resident in another EU Member State need to submit VAT refund applications for Austria via the online portal of the tax authorities in their state of identification.
VAT Refund. Upon application travellers not domiciled in the EU will be refunded the VAT by the seller for goods bought in Austria. Please note the following requirements: The invoiced amount (possibly including VAT) must exceed EUR 75. Your passport or other cross-border travel document must indicate a domicile outside the EU.
1 Ιαν 2024 · Diplomats and International Organisations can claim a VAT refund and certain other VAT exemptions. Below you can find details of the specific rules and procedures applicable.
1 Ιαν 2024 · Only VAT owed by the foreign entrepreneur as a result of a taxable supply of goods or services in Austria must be paid to the tax office (i.e. there is no obligation to pay if the tax liability arises based on invoicing).
Taxable person established in Austria could use the Austrian web portal “FinanzOnline” to do EU-wide refund of input VAT. FinanzOnline is only available in the German language. Sole proprietors can register electronically for FinanzOnline or in writing (using a form) or in person at any tax office.
