VAT refund for third-country contractors

The deadline for the reimbursement of input tax amounts paid in third countries (e.g. Switzerland, Turkey, Great Britain) is 30 June 2023. 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 submit an application for a refund of Austrian input tax for the year 2022 by 30.6.2023. The deadline is not extendable! The authority responsible for the applications is the tax office Graz-Stadt (application with form U5 and, for first-time applications, questionnaire Verf 18). Receipts for paid import VAT and all invoices must be attached to the application in original.

The deadline should not be confused with the deadline for VAT reclaim within the EU, which does not end until 30 September 2023. Applications for this reclaim procedure must be submitted electronically via FinanzOnline.

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