Post by amina147 on Mar 7, 2024 5:11:22 GMT -5
The after this period. In this context for VAT refund requests arising from transactions within the scope of full exemption in the VAT column charged for the exemption in the relevant period declarations must be filled in by the end of and at the latest within this period it is necessary to apply to the tax offices with the standard refund request petition and the documents listed in the relevant sections of the Communiqu for refund requests. Refund Request Period for Transactions to which Partial.
Withholding is Applied Refund requests for transactions subject to partial withholding within the scope of Article of the VAT Law must be declared in the VAT field subject to refund in the relevant period Austria Phone Numbers List declarations by the end of the second calendar year following the period in which the transaction subject to withholding takes place and refund requests must be submitted together with the standard refund request petition within this period at the latest. For this purpose it is necessary to apply to the tax offices with the documents listed in the relevant sections of the Communiqu including the guarantee for refunds requested with guarantee.
For refunds requested with the CPA VAT Return Certification Report the CPA Report in question must be submitted within six months from the end of the second calendar year following the period in which the transaction subject to withholding took place. If the CPA Report is not submitted within this period the refund request is immediately referred for revie period has expired it is not possible to request a refund by submitting a correction declaration for previous periods andor by submitting a standard refund request petition and relevant documents. However although the documents required in the relevant sections of the Communiqu must be submitted in due time if there are deficiencies in the content of these documents it is possible for the deficiencies.
Withholding is Applied Refund requests for transactions subject to partial withholding within the scope of Article of the VAT Law must be declared in the VAT field subject to refund in the relevant period Austria Phone Numbers List declarations by the end of the second calendar year following the period in which the transaction subject to withholding takes place and refund requests must be submitted together with the standard refund request petition within this period at the latest. For this purpose it is necessary to apply to the tax offices with the documents listed in the relevant sections of the Communiqu including the guarantee for refunds requested with guarantee.
For refunds requested with the CPA VAT Return Certification Report the CPA Report in question must be submitted within six months from the end of the second calendar year following the period in which the transaction subject to withholding took place. If the CPA Report is not submitted within this period the refund request is immediately referred for revie period has expired it is not possible to request a refund by submitting a correction declaration for previous periods andor by submitting a standard refund request petition and relevant documents. However although the documents required in the relevant sections of the Communiqu must be submitted in due time if there are deficiencies in the content of these documents it is possible for the deficiencies.