Austrian VAT rates and VAT compliance

The standard value added tax (VAT) rate in Austria is 20%. Reduced rates of 13% and 10% apply to specific goods and services. A zero rate (0%) applies to certain international and intra‑EU transport.

Some organisations — non-profits, educational, cultural institutions — and certain medical or health services are exempt or partially exempt from VAT. Businesses must verify whether their supplies are taxable, reduced-rate, exempt, or zero-rated under the Austrian Value Added Tax Act.

Non-EU residents may reclaim VAT on qualifying purchases when exporting goods under Austrian rules, subject to minimum value requirements and customs checks.

A valid Austrian VAT number is required for any business making taxable supplies of goods or services in Austria. Resident businesses must register if their domestic turnover exceeds the threshold of €55,000 per year. Non-residents must register whenever they make taxable supplies in Austria (if reverse-charge rules do not apply). EU-based businesses selling electronically or distance-selling to Austrian consumers may also need to register or use the One-Stop Shop (OSS) scheme depending on turnover.

For more information on VAT registration in Austria, visit our Austrian VAT registration page.

VAT-registered businesses must submit periodic VAT returns, either monthly or quarterly, depending on their turnover. Larger businesses will be subject to monthly reporting; smaller businesses generally file quarterly. There is also an annual VAT summary or reconciliation return. Returns must be filed electronically using Austria’s online tax portal.

For more information on VAT returns in Austria, visit our Austrian VAT returns page.

Foreign suppliers storing goods in Austria (warehousing, fulfilment, consignment stock) may trigger VAT registration obligations. Call-off stock arrangements may also have rules that require registration under certain conditions.

If input VAT (VAT paid on purchases) exceeds output VAT (VAT collected on sales) in a period, the business can carry forward the credit or apply for a refund in accordance with Austrian VAT law. Refunds are processed electronically via the tax authorities.

If an Austrian VAT-registered business (resident or non-resident) makes intra‑EU supplies of goods or services to other VAT‑registered businesses in the EU, it must file an EC Sales List (recapitulative statement), in addition to regular VAT returns and any applicable Intrastat reporting.

Whenever an intra‑community supply of goods or services occurs (goods/services sold to other VAT‑registered businesses in other EU member states). There is no minimum transaction threshold. The obligation arises with the first relevant intra‑EU supply.

• ESLs are due monthly in most cases.

• If a business files its VAT returns on a quarterly basis, the ESL may also be filed quarterly correspondingly.

EC Sales Lists must be submitted electronically through FinanzOnline by the end of the month following the reporting month or quarter.

Late or incorrect ESL submissions can incur penalties, much like other VAT compliance failures (e.g., late VAT returns). The same general rules for late filings and VAT surcharges may apply.

Austrian businesses that transport goods across EU borders or receive goods from other EU member states may need to submit Intrastat declarations, subject to thresholds and the nature of the cross-border trade.

If a company’s arrivals or dispatches value to/from other EU countries in the previous calendar year exceeded €1.1 million, or during the current year when that threshold is first exceeded, then monthly Intrastat reports are required beginning from the month of threshold breach.

The standard threshold for both arrivals and dispatches is €1.1 million per annum. A more detailed Intrastat report applies when arrivals or dispatches exceed €12 million per annum.

Reports must include for each movement of goods: commodity code (using the Combined Nomenclature), value, quantity, net mass, country of dispatch or arrival, nature of transaction, and transport mode (among other required fields).

Reports must be filed monthly by the 10th working day of the month following the period. Reports must be submitted electronically through Statistik Austria’s RTIC tool.

If Intrastat reports are not submitted by deadline, Statistik Austria sends a reminder; further failure may lead to RSb (official notice) and possible fines from district or magistrate authorities.

Businesses must issue VAT-compliant invoices with all required data. The tax point (time of supply) rules in Austria determine when VAT is due — typically on delivery of goods or completion of services, or as otherwise set out in law. Proper recordkeeping and bookkeeping must be maintained.

While SAF-T submissions are not required on a routine periodic basis, the tax authorities may request a SAF-T-compliant file during audits or tax investigations. The file must include key data such as the general ledger, customer and supplier master data, accounts payable/invoices, and other details in the standardised XML schema. Businesses should maintain their accounting systems so they can generate a SAF-T file upon request.