Austrian VAT returns

Any company registered with the Austrian tax authorities (see our Austrian VAT registration briefing) as a non-resident VAT trader must report taxable transactions through periodic filings, known as returns.

How often are Austrian VAT returns required?

In Austria, businesses with an annual turnover exceeding EUR100,000 should file monthly returns. Businesses with an annual turnover of between EUR30,000 and EUR100,000 are required to submit quarterly VAT returns. An annual VAT return is also required. Those businesses with an annual turnover of less than EUR30,000 fall under an exemption scheme, whereby they are exempt from charging VAT and making periodic VAT returns.

Note that all returns should be filed electronically over the internet.

What Austrian VAT can be deducted?

In addition to declaring sales or output VAT in the Austrian return, companies can offset this by the corresponding input or purchase VAT. There are some exceptions, including:

  • entertainment
  • purchase and lease of cars, motorcycles and other vehicles
  • goods and services that are used less than 10% for business purposes

What are the deadlines for filing Austrian VAT returns?

Any Austrian monthly or quarterly VAT filing is due on the 15th of the second month following the period end. The annual Austrian VAT filing, summarizing all transactions through the year, is due by 30th June of the following year.

Any Austrian VAT due must be paid at the same time.

Type of return   Frequency Filing deadline Document Format
VAT return   Monthly 15th of the 2nd month following the tax period Form U30 PDF
    Quarterly 15th of the 2nd month following the tax period Form U30 XML
EC listing   Monthly Last working day of the following month Form U13 PDF
    Quarterly Last working day of the following month Form U13 XML
Intrastat   Monthly 10th of the month following the tax period   Fixed Format
Yearly return   Yearly 30th June of the following year Form U1 PDF
8th Directive   Yearly 30th June of the following year   XML

Austrian VAT penalties

If there are misdeclarations or late fillings of Austrian VAT returns, foreign companies may be subject to penalties.  Late filings are subject to a charge of 10% of the VAT due. If the payment is delayed, there is a further charge of 2% of the VAT due. There is a five year statute of limitations for Austrian VAT, except for fraud, in which case it is extended to ten years.

How are Austrian VAT credits recovered?

If there is a surplus of VAT inputs over outputs (more VAT incurred than charged), then an Austrian VAT credit arises.  In theory, this is due back to the VAT registered business.  The deadline for making a claim is 30th September (30th June for non-EU businesses) of the following year to which the claim relates.  Supporting documentation is not usually required but under certain circumstances the Austrian tax authorities may request additional information such as original invoices.

Decisions on refunds may take up to four months but once the refund has been granted payment will be made within 10 working days.

Need help with your Austrian VAT compliance?

Researching Austrian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Austrian news

Austria cuts e-book VAT to 10% 2020

February 1, 2019

Austria has announced that it will harmonise its VAT rates on electronic books with those of their paper equivalent. This means reclassifying them from the standard VAT rate of 20% to the reduced rate of 10% from 1 January 2020.

Austria marketplace VAT liabilities

January 29, 2019

Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2020.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.