Receipt of invoice not a prerequisite for input VAT deduction

In Austria, the input VAT deduction is only permissible in the tax period in which both requirements—namely the supply of goods or services and the issuance of the invoice—have been fulfilled.

However, following the reasoning of the General Court (EuG), a taxpayer could already claim the input VAT deduction in the VAT reporting period in which the supply is received, provided that a proper invoice is available at the latest at the time of submitting the VAT return (Umsatzsteuervoranmeldung) for that period, as illustrated by the following example:

An entrepreneur receives services in January 2026, but only obtains the proper invoice in February 2026. If the VAT return for January 2026 is submitted on time (by 15 March 2026), the input VAT deduction could—according to the EuG’s view—already be claimed in the VAT return for January 2026, even though the invoice was only received in February.

The EuG’s decision is not yet final, as a review procedure is pending before the Court of Justice of the European Union (CJEU / EuGH). The CJEU is not bound to follow the legal opinion of the EuG and may take a different view. Accordingly, final clarification by the CJEU remains to be awaited.