VAT Refunds – Austria
Categories of expenditure that don't allow for VAT refunds
Some categories of expenditure don't allow for VAT refunds; in Austria these categories are:
- Living expenses
- Expenses associated with cars, mixed vehicles or motorcycles
- Input VAT on the basis of travel inputs
You can read about this in more detail on the national portal.
In Austria the authorities can grant refunds to non-EU based businesses even if the authorities in the non-EU country don't offer similar refund arrangements as those for businesses based in Austria.