Procedure as a merchant in Austria
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).