Mandatory application of the input VAT refund procedure (Sec 20 para 2 and Sec 21 para 9 Austrian VAT Act)
If all requirements of the refund procedure are fulfilled, the input VAT must be claimed by foreign taxable persons in that procedure, even if the assessment procedure was applied in the previous years.
The submission of an annual VAT return does not qualify as an application for the refund procedure (Federal Tax Court, 05.03.2024, RV/2100510/2022).
Source Leitner & Leitner
