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
Source: info.leitnerleitner.com
Latest Posts in "Austria"
- Austria Updates 2026 VAT-Exempt Gold Coin List; Only Coins Over 90% Purity Qualify
- Austria: Comprehensive VAT Country Guide (2026)
- Austrian Court Clarifies Import VAT Exemption Rules for Intra-EU Supplies with Unverifiable Recipients
- Austria to Lower Reduced VAT Rate to 5% on Selected Goods from July 2026
- Austria’s VAT Authority Warns Public of Sophisticated Email Phishing Scams Using Fake Tax Notices
