Austrian entrepreneurs who are entitled to deduct input VAT can also have their input VAT refunded outside Austria.
Refund from third countries
For an input VAT refund from a third country an application must be made in hard copy form. The application must include the original receipts and an entrepreneur's certificate issued by the tax office.
The deadline for reimbursement of input VAT incurred in third countries for the year 2018 is June 30, 2019. Applications must be received by the competent authority abroad by that date at the latest.
Also foreign entrepreneurs who do not have a residence in the EU can apply for reimbursement of the tax paid in 2018 in Austria by June 30, 2019 at the latest.
Reimbursement from EU member states
The input VAT refund from EU member states can be submitted until September 30, 2019. These applications must be submitted electronically via “Finanz- online”. Original invoices are only to be enclosed for invoices over Euro 1,000 and fuel invoices over Euro 250.
All these deadlines cannot be extended.
Vienna, June 2019