VAT refund for third-country contractors

Mit 30.6.2018 endet die Frist für die Rückvergütung von in Third countries (e.g. Switzerland, Turkey) paid 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. These can bis to 30.6.2018 an application for Refund The Austrian input taxes for the year 2017 stated. The deadline is not extendable! The application should be lodged with Tax Office Graz-City (Application with the Form U5 and upon initial application, questionnaire 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. September 2018 ends. Applications for this remuneration procedure must be submitted electronically via FinanzOnline be introduced.

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