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
Latest Posts in "Austria"
- Austria Approves Introduction of 4.9% Super‑Reduced VAT Rate on Essential Goods (Effective 1 July 2026)
- Austria Proposes €2 Delivery Tax on Imported Low-Value B2C Parcels
- Austria: Mandatory Electronic Pre-Registration for Transit Procedures from May 1, 2026
- Austria to Halve VAT on Staple Foods Amid Inflation, Funded by New Plastics Tax
- Austria Proposes EUR 2 Delivery Tax on Large E-Commerce Distance Sales Starting October 2026
