VAT refund for third-country contractors

The deadline for the refund of input tax amounts paid in third countries (e.g. Switzerland, Turkey) ends on 30 June 2024. Austrian companies affected by this should therefore submit an appropriate application in good time.

However, the deadline also applies to foreign entrepreneurs with registered offices outside the EU. These can apply for a refund of Austrian input tax for the year 2023 until 30 June 2024. The deadline is not extendable! The Graz-Stadt tax office is responsible for the applications (application using form U5 and, for first-time applications, questionnaire Verf 18). Receipts for the import VAT paid and all invoices must be attached to the application in original.

The deadline should not be confused with the deadline for VAT refund within the EU, which does not end until 30 September 2024. Applications for this refund procedure must be submitted electronically via FinanzOnline.

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