Austria — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
|20%||13%, 10%||Euro (EUR)|
Austria's general VAT rate is 20%, with other rates including 13% and 10% that can apply to certain transactions. The Value-added tax (VAT) is administered by the The Federal Ministry of Finance (http://www.bmf.gv.at) in Vienna.
Visitors to Austria can qualify for a VAT refund on all purchases made for export - learn more about Austria VAT refunds here.
Austria has the following special VAT rates for various products:
10% reduced rate: foodstuffs; books; hotels and tourism; passenger transport; pharmaceuticals
13% reduced rate: agricultural supplies; entrance to cultural, sporting events and cinemas; domestic flights domestic wine production and supply
19% reduced rate: supplies from the Jungholz region.
Austria is a member of the European Union (EU) Member State trading bloc, which may affect international VAT collection and regulations.
Austria's consumption tax is called the Value-added tax (VAT), locally known as Umsatzsteuer, which was introduced in January 1973.
Austria VAT rates for 2018
- 19%, 20%
- 10%, 13%
- Exempt and exempt with credit
Austria VAT identification number format
Businesses in Austria that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the The Federal Ministry of Finance, and will follow a certain format. The VAT identification number format is ATU 1 2 3 4 5 6 7 8.
Austria Tax number format
Businesses in Austria that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the The Federal Ministry of Finance, and will follow a certain format. The Tax number format is 1 2 3 / 4 5 6 7.
Austria VAT return periods
Businesses in Austria that are required to collect tax from consumers must file regular tax returns with the The Federal Ministry of Finance in Vienna. Austria's VAT return periods are:
Monthly (turnover in preceding year in excess of EUR100,000)
Quarterly (turnover in preceding year below EUR100,000)
Annually (all businesses)
Austria Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Austria are required to start collecting and remitting tax.
- EUR30,000 (entities established in Austria)
Nil (entities established outside Austria)
- Distance selling
- EUR11,000 (acquirers that do
not deduct input tax)
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Austria are required to collect taxes from the consumer.
Austria VAT Refunds
Austria has a VAT refund program that allows tourists and others to receive a refund of any Austria VAT paid on goods purchased in Austria that are being exported from the country.
The minimum purchase amount needed to claim a VAT refund is €75.01 Euros (which would yield a VAT refund of about €15.002). SalesTaxHandbook has detailed information about Austria's VAT refund program:Learn More About Austria VAT Refunds
Austria Tax Sources & Citations
- EN: Austria Value Added Tax
- RU: НДС Австрия
- CN: 奥地利 增值税
- Austria The Federal Ministry of Finance (http://www.bmf.gv.at)
- Ernst & Young global VAT tax study, Austria (updated 2018)
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