VAT refund for third-country contractors

Am 30.6.2013 does the deadline for reimbursement expire Third countries (z.B. Schweiz) entrichteten Input tax credits. Austrian companies affected by this should therefore In good time a corresponding Application places.

However, the deadline also applies to Foreign entrepreneurs based Outside The EU. Diese können bis zum 30.6.2013 einen Antrag auf Refund The Austrian input taxes for the year 2012 establish. The person responsible for the applications is Tax Office Graz-City (Antragstellung mit dem Formular U5 und bei erstmaliger Antragstellung Fragebogen Verf 18). Vouchers and all invoices related to the import VAT paid are to be submitted with the application in the original to be attached.

The appointment should not be confused with the First for die Input VAT refund within the EU, which only on the 30.9.2013 ends. Applications for this remuneration procedure must be submitted electronically via FinanzOnline be introduced.

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