13th Directive no longer applies to input VAT on fuel in Austria
Effective as of January 2021, non-EU companies that are not VAT registered in Austria will not be able to recover input VAT on fuel purchases through the 13th directive.
22 March, 2021
Input VAT on fuel will not be refunded via the 13th Directive in Austria
Announced by the Minister of Finance in Austria in January, companies established outside of the EU that are not VAT registered in Austria will not be able to recover input VAT on fuel purchases. This is not the case for EU-established companies or non-EU companies with an Austrian VAT number. They will still be able to recover this VAT on their periodic VAT returns.
What is the 13th Directive?
The 13th Directive was put in place so that non-EU companies that have incurred VAT in an EU country can reclaim it, given that they have not carried out any taxable transactions, and do not have any obligation to be VAT registered in said country. Normally, companies submit a claim to the tax authorities of the country where the VAT was incurred. However, different rules and protocols may vary depending on the country.
How can I reclaim back input VAT on fuel in Austria?
As mentioned above, foreign non-EU companies that do not have an Austrian VAT number will not be able to reclaim input VAT on fuel purchases.
EU-established companies that are not registered for VAT in Austria can claim back this input VAT via the 8th directive. This is only the case if they have not carried out any taxable activity in Austria.
However, both EU and non-EU companies that are VAT registered in Austria are able to reclaim input VAT on their periodic Austrian VAT returns.
It is important to note that only input VAT on vehicles that do not qualify as passenger cars is eligible.
For more information on VAT refunds, click here.
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Questions about how to reclaim back input VAT or how this change might affect your business? Let’s have a chat to discuss how we can help you.