VAT refund
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.
Filing VAT returns on paper
VAT returns should be filed electronically via the FinanzOnline System. Where electronic transmission is not possible due to lack of technical equipment, VAT returns can be filed by using the official paper form. A copy of the VAT return (U30) can be downloaded here. It is not necessary to use an original (pre-printed) form.
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.
No filing preliminary VAT returns
There is no obligation to file preliminary VAT return provided the following conditions are met: 1) if, in case of a VAT liability, the amount of tax is paid in time and in full to the account of the tax office or if no prepayment arises for the VAT accounting period and 2) the supplies made in the preceding year have not exceeded € 30,000.
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