Austria MOF Clarifies Input VAT Deductions for Nonresident Telecommunications Companies

The Austrian Federal Ministry of Finance Aug. 1 posted online a decision clarifying input VAT deductions for nonresident telecommunications companies. The taxpayer was a Thai mobile company which applied for an input VAT deduction for roaming charges billed by Austrian telecommunications companies. The taxpayer was initially granted the input VAT deduction. The tax authority opened a retrial on the taxpayer for the previously claimed input deductions, stating that the taxpayer has made domestic sales, and that the taxpayer was granted a discount by the Austrian mobile phone companies. Upon appeal, the court held that the tax authority was correct in ...