Austria Double- and overpayments by customers in error are part of the remuneration and therefore subject to VAT 23 April 202037 views1 min read Source: leitnerleitner.com Output VAT adjustment if the acquirer has no presence in Croatia and confirms that a VAT refund was not requested Simplified triangulation even if the middleman AT is registered for VAT purposes in destination, but provides VAT ID neither departure nor from arrival country