VAT refund for third-country contractors

The deadline for claiming back input tax amounts paid in third countries (e.g. Switzerland, Turkey, Great Britain) is 30 June 2022. 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. These can apply for a refund of Austrian input taxes for the year 2021 until 30.6.2022. The deadline is not extendable! The competent authority for applications is the tax office Graz-Stadt (application form U5 and, for first-time applications, questionnaire Verf 18). Proof of payment of import VAT and all invoices must be attached to the application in original.

The deadline should not be confused with the deadline for VAT refunds within the EU, which only ends on 30 September 2022. Applications for this refund procedure must be submitted electronically via FinanzOnline.

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