No input tax refund for sales that could have been exempt

• The refund procedure (Input Tax Refund Ordinance VO No. BGBl 279/1995) does not apply if VAT has been shown on an invoice, although the transactions could actually have been treated as a tax-exempt intra-Community supply.
• This is because there is a risk that the VAT will be refunded twice in the event of a subsequent invoice correction.

Source

• Leitner & Leitner
• Findok