Austrian VAT
Austria first introduced its value added tax (VAT), known in German as Umsatzsteuer (USt), in 1973. Over time, Austrian VAT law has been developed to align with the European Union’s VAT framework, especially since Austria joined the EU in 1995.
Austrian VAT rules are codified in the Austrian VAT Act (Umsatzsteuergesetz), which implements the EU VAT Directive. The Federal Ministry of Finance (Bundesministerium für Finanzen) administers the system, and local tax offices (Finanzämter) manage registration, enforcement, and guidance for businesses on VAT compliance.
Both resident and non-resident businesses making taxable supplies of goods or services in Austria must follow Austrian VAT obligations. This includes registering for VAT when required, applying the correct VAT rates, issuing compliant invoices, keeping records, submitting regular VAT returns, and fulfilling other reporting requirements.
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