- Invoiced VAT cannot be refunded if the supply qualifies as an iC supply
- iC supplies can be exempted from VAT
- This is based on the Austrian VAT Act and Federal Tax Court rulings
Source: info.leitnerleitner.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
