Sekunärnavigation

Hauptnavigation

Assessment on request

No assessment is made where the foreign entrepreneur

• has made no supplies in Austria or
• has made only supplies in Austria for which the recipient of the supply owes the tax,
• and where he himself owes VAT as the recipient of the supply according to the second sentence of Sec. 19 (1) or Sec. 19 (1a) of the VAT Act 1994 which entitles him to full deduction of input VAT, and where he owes no tax on the basis of invoicing under Sec. 11 (12) and (14) of the VAT Act 1994.

This does not apply if the foreign entrepreneur explicitly applies for an assessment. Furthermore, this does not apply to foreign entrepreneurs who claim input VAT in addition to input VAT for the shifted tax liability. In such cases the input VAT must be claimed in the assessment procedure.

 

Imprint | Copyright © 2013 Federal Ministry of Finance, Hintere Zollamtsstraße 2b, 1030 Vienna Phone +43(0)1-51433-0