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V1376-16 4 April 2016 · SG de Impuestos sobre el Consumo Criterion in force
IVA · registro de operadores intracomunitarios

To recover VAT paid in Austria, a request for invoice rectification must be made to the supplier under Austrian law

A taxpayer purchased goods in Austria while processing their registration in the Intra-Community Operators Register and paid local tax. The Directorate-General for Taxes (DGT) ruled that, as the transaction is subject to Austrian VAT, the rectification must be managed through the supplier in accordance with the regulations of that country.

The question raised

Deduction of Tax once registration in the Intra-Community Operators Register has been granted with retroactive effect.

The DGT's ruling

When the delivery of goods takes place in Austria, the applicable invoicing regulations are those of said Member State. Once registration in the Intra-Community Operators Register has been obtained with retroactive effect, the taxpayer must contact the supplier to request the rectification of the transaction in accordance with Austrian legislation.

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