Dear Clients,
As in previous years, we would like to remind you of the possibility of refunding foreign input tax. Austrian entrepreneurs who are entitled to deduct input tax can also obtain a refund of input tax incurred outside of Austria.
Refund from third countries
For a refund of input tax from a third country (= non-EU member state), a paper application must be submitted. The application must be accompanied by the original receipts and an entrepreneur's confirmation (U 70) issued by the tax office. It is advisable to keep a copy of the original invoice.
The deadline for the refund of input tax incurred in third countries in 2023 is June 30, 2024, by which date the applications must be received by the competent authority abroad.
Foreign entrepreneurs who are not established in the EU can also apply for a refund of input tax incurred in Austria in 2023 by June 30, 2024 at the latest. The original receipts must be attached to the application. The responsible tax office is “Finanzamt Graz-Stadt”.
Refund from EU Member States
Input tax refunds from EU member states can be applied for until September 30, 2024. These applications must be submitted electronically via FinanzOnline. However, the country of investigation may request a copy of invoices exceeding EUR 1,000 or fuel invoices exceeding EUR 250.
None of these deadlines can be extended!
Best regards
Manfred Gross
Vienna, June 2024
