Entrepreneurs owning a company in Austria and engaged in business with non-EU countries have the opportunity to reclaim VAT paid on cross-border transactions with residents of third countries.
The deadline for submitting claims for VAT refunds paid abroad, including countries like Switzerland and Turkey, is June 30, 2025. Austrian companies operating in these and other non-EU countries—provided they are not subject to sanctions—should prepare the necessary documents in advance and submit their applications.
Please note that this deadline does not coincide with the VAT refund deadline within the EU, which extends until September 30, 2025, and is processed via the FinanzOnline system.
For non-EU countries outside Austria, the same deadline applies — June 30, 2025 — for submitting VAT refund claims for the year 2024.
Applications are submitted to the Federal Tax Authority (Finanzamt Graz-Stadt) using form U5. For first-time applicants, the process also includes submitting the Verf 18 questionnaire. Original documents confirming the payment of import VAT and supporting invoices must be provided with the application.
Special attention is required for the UK, which, after Brexit, is considered a third country. There are specific deadlines and regulations applicable in this case.
Clients of Axiom Solutions receive this service as part of our accounting and business support packages on a subscription basis.
The deadline for submitting claims for VAT refunds paid abroad, including countries like Switzerland and Turkey, is June 30, 2025. Austrian companies operating in these and other non-EU countries—provided they are not subject to sanctions—should prepare the necessary documents in advance and submit their applications.
Please note that this deadline does not coincide with the VAT refund deadline within the EU, which extends until September 30, 2025, and is processed via the FinanzOnline system.
For non-EU countries outside Austria, the same deadline applies — June 30, 2025 — for submitting VAT refund claims for the year 2024.
Applications are submitted to the Federal Tax Authority (Finanzamt Graz-Stadt) using form U5. For first-time applicants, the process also includes submitting the Verf 18 questionnaire. Original documents confirming the payment of import VAT and supporting invoices must be provided with the application.
Special attention is required for the UK, which, after Brexit, is considered a third country. There are specific deadlines and regulations applicable in this case.
Clients of Axiom Solutions receive this service as part of our accounting and business support packages on a subscription basis.