Austria MOF Clarifies Import VAT Exemption on Intra-Community Supplies

The Austrian Federal Ministry of Finance Jan. 26 posted online Federal Finance Court Decision No. RV/1200007/2024, clarifying the import VAT exemption on intra-community supplies. The taxpayer, a freight forwarder acting as an indirect representative for Bulgarian and Spanish companies, was assessed for import VAT. The taxpayer argued that goods were genuinely transported to Bulgaria and Spain and that the tax authorities incorrectly imposed Austrian VAT given that the acquisitions were declared abroad. On appeal, the Federal Finance Court found that: 1) the purchasers listed in the import documents weren’t verifiable at the stated addresses, making the true identity of the ...