Input VAT Refund Procedure

Foreign entrepreneurs who are established within the EC (European Community), but who have neither their registered office nor a fixed establishment within the territory of the country (Austria) and

• who o make no supplies in Austria, or
• effect only tax-exempt transport of goods or only tax-exempt transport of passengers by ship or aircraft, or
• make only supplies for which the tax liability is shifted to the recipient of the supply (supplies under the reverse charge system according to the second sentence of Sec.19 (1) ), or
• render only electronic services from a third country to non-entrepreneurs and have applied the special scheme under TITLE XII Chapter 6 of the VAT Directive 2006/112/EC

may claim their input VAT in electronic form via the national electronic system of the member state of fixed establishment (Art 7 of the directive 2008/9/EC). This applies for all applications from the 1 January of 2010. Applications which are submitted in paper form, are no longer recognized by the Austrian tax office Graz Stadt.

Please note:

For entrepreneurs from non-EC Member States there are no fundamental changes in the refund procedure.

Only the amount to be refunded must at least be EUR 400. This does not apply if the refund period is the calendar year or the last period of a calendar year. For these refund periods the amount to be refunded must be at least EUR 50.

• Questionnaire Verf 18e
• Claim form U 5
• Certificate of entrepreneurial status U 70
• Input VAT

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