AUSTRIA SALES TAX VAT

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Standard VAT rate (20%) The standard VAT tax applies to all sales transactions of goods or services that are not part of the other levels. The VAT increased from 17.5% to 20% on 4 January 2011

Austria implemented a European Value Added Tax regime in 1973, replacing its sales tax. Locally, it is called Umsatzeteuer.

The Austrian VAT rules are incorporated in the Value Added Tax Act 1994.  This was enacted to implement the European Union VAT rules for the following year, when Austria joined the EU.  This Act is backed up by secondary legislation and judicial reviews.  In addition, the Ministry of Finance, which oversees the running of the VAT system

If a foreign company is providing taxable supplies of goods or services in Austria, it may have to contact the tax authorities and register for VAT.  There are a number of situations for this obligation to be triggered, which are similar (but with differences) to the other member states of the EU.  They include:

  • Importing goods into Austria from outside the European Union.
  • Intra-community sales (dispatches) or purchases (acquisitions) of goods from another EU country
  • Buying and selling goods in Austria.
  • Holding goods in Austria on a consignment stock basis.  Call off stock arrangements are exempt.
  • E-commerce sales of goods to consumers, subject to Austrian VAT registration thresholds.
  • Organizing live conferences or exhibitions with on the door payments.
  • If a company is otherwise a non-VAT trader but is receiving services in Austria under the reverse charge rule.
  • The self supply of goods.

If you wish to apply for Sales Tax in Austra, please register in the form below the reasons for needing sales tax VAT in Austria or send us an email.