Austria MOF Clarifies Input VAT Refunds for Property Valuation Services

The Austrian Federal Ministry of Finance Aug. 27 posted Federal Finance Court Decision No. RV/2100802/2021, clarifying input VAT refunds for property valuation services. The taxpayer, a Swiss company, applied for a refund of input VAT for 2018 related to property valuation services. The Tax Office denied the claim, citing the services as catalogue services. The taxpayer argued that it met the conditions for a refund because the services were taxable in Austria and the company had no domestic turnover. On appeal, the Federal Finance Court found that: 1) because Austria was the place of performance, the taxpayer was entitled to ...