Austria MOF Clarifies Input VAT Deduction Rules for Incorrect, Incomplete Invoices

The Austrian Federal Ministry of Finance April 2 posted Federal Finance Court Decision No. RV/7103652/2025, clarifying the input VAT deduction rules for incorrect and incomplete invoices. The taxpayer, a landlord, operated a hotel business and sought an input VAT deduction based on invoices from a related tenant for an inventory transfer. The Tax Office denied the deduction because the invoices had an incorrect issue date, omitted the supply date, and weren’t properly corrected. On appeal, the Federal Finance Court found that: 1) if an invoice is missing the minimum requirements or is incorrect, an input VAT deduction wouldn’t be allowed ...