The Federal Tax Court held that the supply of fuel through the use of fuel cards, between the petrol station, the fuel card company, the leasing company and the final customer, does not qualify as a chain transaction. The leasing company is not entitled to deduct the input VAT.
Source: vatsystems.eu
Latest Posts in "Austria"
- Austrian Court Denies Input VAT Deduction for Incorrect Invoice from Nonresident Supplier
- Leitner & Leitner conference (Vienna) – ”Saddle Festival into the New Year – Tax Tips for 2026” (Dec 4)
- Austrian Court Denies Input VAT Deduction for Incorrect Invoices from Nonresident Service Providers
- Austria Clarifies E-Invoicing Rules for Foreign Companies Supplying Federal Agencies via Peppol
- EU’s Operation Escape Room Exposes €140 Million Cross-Border VAT Fraud Network Across Six Countries
