If the assessment of an annual tax return has not yet been made on the basis of an external audit, this does not constitute a reason for not submitting the annual returns for subsequent years on time.
Consequently, if the annual tax returns are submitted late, but there is no submission of outgoing invoices or other evidence that transactions have actually been carried out, but only a surplus of input tax, it must be assumed that no transactions have been carried out in Austria and that input tax must be claimed under the refund procedure.
However, a foreign trader without a registered office or permanent establishment in Austria cannot make up for late refund applications by way of an assessment for VAT.
Source Findok
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