AT Value-added tax (VAT) Rates 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 2017

Standard
19%, 20%
Reduced
10%, 13%
Other
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.

Registration
EUR30,000 (entities established in Austria)

Nil (entities established outside Austria)

Distance selling
EUR35,000
Intra-Community
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

AT Value-added tax (VAT) Rates Austria Tax Sources & Citations

  • EN: Austria Value Added Tax
  • RU: НДС Австрия
  • CN: 奥地利 增值税
Note: This page is intended to be a simple overview of Austria's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Austria tax information on this page is incorrect or out of date.
Citations:
  1. Austria The Federal Ministry of Finance (http://www.bmf.gv.at)
  2. Ernst & Young global VAT tax study, Austria (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/at-austria