VAT refund for third-country contractors

The deadline for the refund of input tax amounts paid in third countries (e.g. Switzerland, Turkey) is 30 June 2021. Austrian companies affected by this should therefore submit an appropriate application in good time.

However, the deadline also applies to foreign entrepreneurs based outside the EU. They can apply for a refund of Austrian input taxes for the year 2020 until 30.06.2021. The deadline is not extendable! The tax office responsible for applications is Finanzamt Graz-Stadt (applications are to be made using form U5, and with first-time applications, questionnaire Verf 18). Proof of paid import VAT and all invoices must be attached to the application in the original.

Do not confuse the deadline with the deadline for VAT refunds within the EU, which only ends on 30th September 2021. Applications for this refund procedure must be submitted electronically via FinanzOnline. The deadline of 30th June applies to the United Kingdom only with regard to the year 2021. Applications for VAT refunds concerning the United Kingdom for the year 2020 had to be submitted by 31st March 2021 at the latest.See also the article from March 2020).

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