- Foreign entrepreneurs without a domestic business cannot claim a flat-rate input tax deduction
- To be eligible for the flat-rate input tax deduction, a domestic business with domestic income from business operations or self-employment in Austria is required
- Decision made by the BFG on April 9, 2024, RV/2100824/2022
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
