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This guide provides an overview of Value Added Tax (VAT) in Austria, including VAT rates, registration requirements, invoicing rules, compliance obligations, and filing deadlines. It is tailored for businesses engaging in transactions within Austria or with Austrian customers.
The VAT system in Austria, known locally as Umsatzsteuer (USt), is governed by Austrian VAT legislation in line with the EU VAT Directive. This system applies to most goods and services within Austria, including imports and exports.
Euro (€)
ATU followed by 8 digits (e.g., ATU12345678)
Yes, required for non-EU businesses under specific conditions.
Yes, available for businesses below the threshold.
| Rate | Rate Type | Description |
| 20% | Standard Rate | Applies to most goods and services |
| 10% | Reduced Rate | Most foodstuffs,, books, and hotel accommodation |
| 13% | Reduced Rate | Domestic flights, animal feed, and supplies made by artists |
| Business Type | VAT Registration Threshold |
| Resident Businesses | EUR 35,000 per annum |
| Non-Resident Businesses | Nil threshold. A VAT registration is required for any business performing taxable supplies in Austria. |
| Frequency | Threshold | Filing Deadline | Payment Deadline |
| Monthly | Turnover in the preceding year is > EUR 100 000 | 15th of the following month | 15th of the following month |
| Quarterly | Turnover in the preceding year is < EUR 100 000 | 15th of the month following the quarter | 15th of the month following the quarter |
| Annual Declaration | All businesses registered | 30 April of the following calendar year
If filed electronically, 30 June of the following calendar year |
30 April of the following calendar year
If filed electronically, 30 June of the following calendar year |
| VAT on Cross-Border Electronically Supplied Services | Yes |
| VAT Rate on Digital Services | 20% |
| Threshold for Registration | EUR 10,000 per calendar year for EU businesses; no threshold for non-EU businesses |
| VAT on B2B Sales | The reverse charge mechanism applies, meaning that the business customer will self-account for the VAT rather than the seller |
Austria follows the EU’s electronically supplied services (ESS) VAT rules. Businesses providing digital services (e.g., website hosting, software, digital media) must apply the VAT rate based on the consumer’s location, often utilizing the OSS system for cross-border services.
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Access to electronic newspapers and periodicals may be exempt under specific conditions, typically for educational or public interest purposes.
E-invoicing is mandatory for public sector suppliers in Austria, who must use the government’s e-invoicing portal. Key requirements include providing the invoice number, date, supplier and customer details, and VAT details.
Austria requires digital reporting for VAT transactions. Businesses must submit VAT data electronically to the tax authorities via the FinanzOnline portal.
Disclaimer: This guide is for informational purposes only and may not cover all aspects of Austrian VAT. Consult one of our tax professionals for specific guidance regarding your business.
| Pos. | Username | Country | Score |
|---|---|---|---|
| 1 | marko.kangasmaki@solnet.group | Finland | 100 % |
| 2 | Connor | Afghanistan | 92 % |
| 3 | Plrstrive | United Kingdom | 92 % |
| 4 | elkeg | Netherlands | 92 % |
| 5 | Cait | South Africa | 92 % |
| 6 | Chilli Dev | South Africa | 92 % |
| 7 | Brett | South Africa | 83 % |
| 8 | Quizard | South Africa | 83 % |
| 9 | Quinny Ness | South Africa | 75 % |
| 10 | Bronwynm | South Africa | 75 % |
