prerequisit apply gen.

[Plavunez]

Подскажите, пожалуйста, что это такое.
Контекст: In case of transfer, the total gross amount (i.e. including VAT) has to be transferred, as this is a turnover generated in Austria which is no intra-Community supply or service. If the relevant prerequisites apply, the VAT amount paid can be reclaimed by application to the Austrian tax office in charge and/or the tax office at the place of residence within the EU.

[Lonely Knight]

Переводить надо валовую сумму, с НДС. Но если соблюдаются все необходимы условия, сумму НДС можно вернуть.