Starting with the 2020 assessment, the Graz City Tax Office has changed its practice for filing a 2020 VAT return with only input VAT

Up to and including the 2019 assessment, it was the standard practice of the Graz City Tax
Office (responsible for VAT assessments for foreign entrepreneurs) to credit the input tax by
way of assessment even in an “interim year” in which the foreign entrepreneur did not
perform any taxable transactions in Austria.

Source: WTS