Dear Clients,
Austrian entrepreneurs who are entitled to deduct input VAT can also have their input VAT refunded outside Austria.
Refund from third countries
For an input VAT refund from a third country (non-EU-member state) an application must be made in hard copy form. The application must include the original receipts and an entrepreneur's certificate issued by the Austrian tax office (U70).
The deadline for reimbursement of input VAT incurred in third countries for the year 2021 is June 30, 2022. Applications must be received by the competent authority abroad by that date at the latest.
Also, foreign entrepreneurs who do not have a residence in the EU can apply for reimbursement of the Austrian input VAT 2021 no later than June 30, 2022.
Reimbursement from EU member states
The input VAT refund from EU member states can be submitted until September 30, 2022. These applications must be submitted electronically via “Finanz - Online”. Copies of certain invoices must only be sent by request of the foreign tax authority (invoices over Euro 1.000 and fuel invoices over Euro 250).
All these deadlines cannot be extended!
Best regards
Manfred Gross
Vienna, June 2022
