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Case: Input VAT deduction for travel costs (Sec 13 Para 3 Austrian VAT Act)

Foreign taxable persons, who are not subject to domestic income taxation, cannot claim the flat-rate input VAT deduction of travel costs paid to their employees.The input VAT deduction for travel costs may only be exercised based on invoices actually received (Federal Tax Court, 10.1.2023, RV/2100615/2022).

Source: info.leitnerleitner.com

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