According to the new regulation published by the Austrian Minister of Finance, Austrian tax authorities announced that input VAT tax for the purchase of fuel by taxable persons established outside the European Union (EU) can no longer be refunded in Austria as of January 15, 2021.

The new regulation has the following impact:

• Taxable persons established outside the EU are no longer entitled to apply for an input VAT tax refund for fuel purchases incurred from January 15, 2021.

Documentation for a refund of VAT tax incurred in Austria from January 1, 2020 to January 15, 2021 can be submitted until June 30, 2021 under the same conditions as previously.

The new regulation solely concerns the input VAT tax refund procedure according to the 13th VAT Directive. In case a taxable person is established outside the EU but is VAT tax registered in Austria, an input VAT tax deduction for the purchase of fuel might be claimed via the periodical Austrian VAT tax returns according to the local regulations.

• Taxable persons established in the EU can apply for an input VAT tax refund for the purchase of fuel in Austria under the general conditions.

If you have any questions regarding these changes or else, please contact your EBV Finance VAT administrator who will be happy to advise you.