Austria: The Federal Finance Court ruled that a freight forwarder cannot claim an import VAT refund for perfume imports to France due to lack of diligence. The court emphasised the need to verify the customer’s VAT number, maintain transport documents, and confirm the recipient to qualify for a refund.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Bloomberg Tax · 2 days ago
Austria: The European Court of Justice issued a preliminary ruling on 9 July 2026 regarding the Austrian VAT exemption for services between financial sector undertakings. The court held that Article 107(1) TFEU must be interpreted as meaning that Austria’s VAT exemption on such services may constitute state aid.
Law360 · 6 days ago
EU: The Court of Justice of the European Union ruled that Austria's VAT exemption for certain banking and insurance transactions was state aid. The ruling invalidates the Austrian law that provided a value-added tax exemption for those sectors.
TaxFoundation · 29 days ago
The article lists the 2026 VAT registration exemption thresholds for 32 European countries, highlighting recent changes such as Hungary’s increase to 20 million HUF, Poland’s rise to 240,000 PLN, and Romania’s jump to 395,000 RON. It also notes Belgium’s pending 30 000 € threshold and Switzerland’s highest absolute threshold of CHF 100,000.
The Cattle Site · about 2 months ago
Austria’s parliament approved legislation halving the VAT on essential food items to 4.9% from 10% effective 1 July 2022. The measure covers staples such as milk, bread, eggs, rice, flour and selected fruits and vegetables, and is expected to save households about €100 a year.
The Poultry Site · about 2 months ago
Austria has approved legislation to halve the VAT on essential food items, reducing the rate from 10% to 4.9% effective 1 July 2026. The measure covers staples such as milk, bread, eggs, rice, flour, and certain fruits and vegetables. The government estimates the cost at €400 million and household savings of about €100 per year.
VatCalc · about 2 months ago
Austria is proposing a €2 delivery tax on B2C e-commerce parcels from large sellers, effective 1 October 2026, payable by the seller and triggered upon payment acceptance. The measure targets sellers with >€100 million in Austrian distance sales and aligns with the EU's upcoming €3 customs levy on low-value imports from 1 July 2026. Consultation on the proposal runs until 26 May 2026.
Key Takeaways
Austria: The Federal Finance Court ruled on 10 July 2026 that import VAT refunds require absence of obvious negligence and the existence of special circumstances.
Austria: The court found that a taxpayer must verify the customer’s VAT identification number, maintain sufficient transport documentation, and confirm the actual recipient of the goods.
Austria: The court held that the taxpayer must prove that the subsequent intra-community supplies met the conditions for VAT exemption.
Primary source
Read the full article at GlobalVATComplianceThis summary was published on VATfaqs.com on 16 July 2026. It relates to VAT developments in Austria. The original source is GlobalVATCompliance.
