If a subcontractor is engaged for parcel deliveries and the invoice only specifies “Work in… flat rate” or “Work on Saturdays and allowances per hour,” then, due to the lack of specific designation of the service performed, there is no proper invoice within the meaning of Section 11 of the Austrian VAT Act, and no input tax deduction is allowed under Section 12 of the Austrian VAT Act.Federal Fiscal Court, February 14, 2023, RV/7103206/2018
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