Austria MOF Clarifies Input Tax Refund on Intra-Community Tax-Free Deliveries of Goods

The Austrian Federal Ministry of Finance March 12 posted online Federal Finance Court Decision No. GZ. RV/2100222/2022, clarifying an input tax refund on intra-community tax-free deliveries of goods. The taxpayer, a German tax resident, purchased used motor vehicles from three entrepreneurs in Austria, with input tax deductible at the time of the purchase. The taxpayer received transaction invoices with an open input tax statement and applied for a refund of the input taxes paid, which the tax authority rejected. On appeal, the Federal Finance Court agreed with the tax authority and stated that the refund procedure didn’t apply, because: 1) ...