VAT in Austria
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 Regulation 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!
Selling in Austria?
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.
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
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| 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
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| 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