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VAT in Austria

We offer a comprehensive up to date guide

The Austrian VAT system is derived from the Value Added Tax Act of 1994, which was implemented starting January 1, 1995. In line with this, the Single Market Regulations was implemented along with the VAT Act in order to be harmonized with the rest of the EU VAT system. 

Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Austria is conveniently located right here!

Austrian VAT Guide

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Scope of Taxation

VAT is charged on the following types of transactions: 

  • A taxable person’s provision of goods or services in Austria, including intangible properties and some immovable properties (which are subject to a reduced VAT rate). 
  • A taxable person’s intra-Community procurement of goods from another EU Member State. 
  • Reverse-charge supplies, which include both services and goods that require installation. 
  • A taxable person’s self-supply of goods and services. 
  • The importation of items from outside the EU, regardless of the importer’s status. 

Taxable persons include: 

  • Natural and juridical persons that carry out economic activity  
  • Non-commercial entities such as public bodies carrying out an economic activity of commercial value. 

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Austria –  General VAT information

 

National Legislation  Austrian Ministry of Finance 
VAT in local language  Umsatzsteuer (USst) /Mehrwertsteuer (MwSt) 
VAT number format   AT+9 characters; The first character is always “U”. 
ATU12345678 
VAT rates 

 

Standard 20%, 19%; Intermediate 13%; Reduced 10%, 5% 
Zero-rated (0%) and exempt 
Frequency  Monthly, quarterly, and annual returns 
Thresholds 

 

Registration   
Established  EUR 35,000 
Non-established  None 
Intra-EU Distance sales and electronically supplied services to consumers (OSS)  EUR 10,000 
Intra-Community supplies  EUR 100,000 
Intra-EU Dispatches/Arrivals  EUR 750,000 
Recovery of VAT by non-established businesses  Yes 
Compliance Returns and Deadlines 

 

VAT Return  15th day of the second month following the end of the period 
European Sales Listing  End of the month following the end of the period 
Intrastat  10th day following the end of the period 
Annual Return  On or before April 30 of the following calendar year if filed on paper or on or before June 30 of the following calendar year in case of electronic filing 


 

Last Updated: 06/05/2022

Disclaimer

The information provided by Global VAT Compliance B.V. on this webpage is intended for general informational purposes only. Global VAT Compliance B.V. is not responsible for the accuracy of the information on these pages, and cannot be held liable for claims or losses deriving from the use of this information. If you wish to receive VAT related information please contact our experts at support@gvc.tax

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