Refund or deduction of input VAT is possible only where such input VAT is deductible according to the Austrian VAT Act. The VAT Act provides that the entrepreneur is allowed to deduct as input VAT the amount of VAT separately shown on an invoice, issued to him by other entrepreneurs for supplies of goods and services which have been effected in Austria for the purpose of his business.
Local reverse charge on specific goods and services
Member States may provide that the person liable for the payment of VAT is the taxable person to whom the supplies of goods or services as listed are made (art. 199 and sub. of the VAT Directive).
Local reverse charge mechanism has been implemented in the Austrian VAT Act regardless of whether supplier and recipient are established or not in Austria for certains goods and services.