How do I get my VAT refunded?

As a merchant in Germany, how do I get my VAT refunded?

The VAT correction by the original supplier is not linked to a special procedure or a special application to the tax office responsible for him. Rather, it is carried out by recording the turnover to be corrected as negative turnover in the current advance VAT return (for turnover at the standard tax rate, for example, in field 81). 

In addition, the extent to which the taxable turnover includes reductions in remuneration must be reported on page 3 of the advance return form under “Additional information” (field 50). In the case of large reductions in charges, it is advisable to send an accompanying letter to the advance VAT return, in which the tax office is briefly informed of the reason for the correction and a list of the sales to be corrected is attached, in order to avoid queries from the tax authorities.

As a merchant in Austria, how do I get my VAT refunded?

As in Germany, the VAT correction is implemented by reducing the sales revenue in the current advance VAT return. 

With regard to changes that affect the current assessment year (regardless of whether it is the current advance return period or the previous one), corrections must be made directly in the relevant code number of the advance VAT return. 

If a code number contains a negative value as a result of the correction, the value must be entered as zero and the negative amount entered in code 090 “Other corrections” instead. 

Corrections to turnover from previous assessment periods must be shown in code 090 “Other corrections” (tax amount, not net amount).