Businesses that make taxable supplies are entitled to recover Austrian VAT incurred on expenditure (known as 'input VAT').
Input VAT may derive from:
- Ìý
•ÌýÌýÌýÌý VAT charged by other taxable persons;
- Ìý
•ÌýÌýÌýÌý VAT paid for imports of goods from outside the EU (import VAT);
- Ìý
•ÌýÌýÌýÌý VAT on the acquisition of goods from another EU member state;
- Ìý
•ÌýÌýÌýÌý VAT accounted for under the reverse charge system (see 2.54).
For deduction, the following conditions must be met:
- Ìý
•ÌýÌýÌýÌý The supply must be carried out not less than 10% for the purposes of the business of the recipient. For mixed-use goods except buildings (see below), input VAT can be recovered completely. VAT for private withdrawal or use must
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Web page updated on 17 Mar 2025 16:03