Navigating VAT in Austria

This guide provides an overview of VAT in Austria, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Austria.

Last Updated: January 2026

1973

Austria introduced VAT in 1973, just before joining the European Union.

Austria at a glance.

Austria
at a glance.

Standard rate

20% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Certain goods, transport, and financial supplies are zero-rated, while selected donations are exempt.

VAT format

U followed by 8 digits

Fiscal representation

Yes, required for non-EU businesses under specific conditions

Reclaiming VAT in Austria.

Reclaiming
VAT in Austria.

Foreign businesses that incur VAT on eligible expenses in Austria may be able to reclaim it.

Who can reclaim?

Claimable expenses:

Entertainment 0%

Accommodation 10%

Food, drink & restaurant services 10%

Hiring means of transport 20%

Fuel 0%

Public Transport 10%

Taxis 0%

Admission to fairs & exhibitions 20%

Training courses & seminars 20%

Goods 20%

Inter-company charges 20%

Office expenses 20%

Marketing costs 20%

Professional fees & AP invoices 20%

Entertainment

Accommodation

10%

Food, drink & restaurant services

10%

Hiring means of transport

20%

Fuel

Public Transport

10%

Taxis

Admission to fairs & exhibitions

20%

Training courses & seminars

20%

Goods

20%

Inter-company charges

20%

Office expenses

20%

Marketing costs

20%

Professional fees & AP invoices

20%

VAT compliance in
Austria.

VAT compliance in Austria.

Doing business in Austria? You’ll need to play by the rules of the Austrian VAT legislation.

Who needs to register?

Registration is generally required for businesses above the VAT threshold. However, businesses below the threshold can also register voluntarily.

VAT registration in Austria

VAT filing deadlines in Austria

Monthly

15th of the following month

Quarterly

15th of the month following the quarter

Annual

30 April of the following calendar year If filed electronically, 30 June of the following calendar year

VAT payment deadlines in Austria

Monthly

15th of the following month

Quarterly

15th of the month following the quarter

Annual

30 April of the following calendar year If filed electronically, 30 June of the following calendar year

Digital services in scope

Things to note

Austria follows the EU’s electronically supplied services (ESS) VAT rules. Businesses providing digital services (e.g., website hosting, software, digital media) must apply the VAT rate based on the consumer’s location, often utilizing the OSS system for cross-border services.

e-invoicing in Austria.

e-invoicing
in Austria.

Summary of the mandate in this country

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 July 2030

B2B e-Invoicing model

N/A

Name of exchange infrastructure

e-Rechnung.gv.at (via USP portal)

Format(s) used

XML (EN 16931 European standard – e.g. national ebInterface XML or Peppol BIS 3.0)

FAQs

What is the process for obtaining an Austria VAT ID for foreign businesses?

Foreign businesses must complete the Austria VAT registration process to obtain an Austrian VAT ID. This involves submitting necessary documentation to Austrian tax authorities, ensuring compliance with Austrian VAT regulations. The Austria VAT ID is essential for invoicing and claiming VAT tax refunds in Austria.

How can foreign businesses file for a VAT refund in Austria?

Foreign businesses can reclaim Austria VAT tax on local expenses by filing a VAT refund Austria application. EU businesses apply via their national tax portals, while non-EU companies need to submit a physical application. Proper documentation and valid invoices are essential to claim back Austrian VAT successfully.

What are the VAT registration requirements for businesses in Austria?

Businesses must apply for Austrian VAT registration if they exceed local turnover thresholds or engage in taxable activities in Austria. This includes foreign companies with no physical presence in the country. Once registered, businesses receive an Austrian VAT ID, which is required for invoicing and compliance with Austrian VAT law.

Nearby countries.

Explore indirect tax information in these countries:

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Hungary

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Navigating VAT in Austria

Navigating VAT in Austria

1973

Standard rate

20% VAT

Digital services VAT

Yes, at 20%

Mandate e-invoicing

Yes

Currency

Euro (EUR)

Zero-rated items

Certain goods, transport, and financial supplies are zero-rated, while selected donations are exempt.

VAT format

U followed by 8 digits

Fiscal representation

Yes, required for non-EU businesses under specific conditions

Monthly

15th of the following month

Quarterly

15th of the month following the quarter

Annual

30 April of the following calendar year If filed electronically, 30 June of the following calendar year

Monthly

15th of the following month

Quarterly

15th of the month following the quarter

Annual

30 April of the following calendar year If filed electronically, 30 June of the following calendar year

B2G mandate in place

Yes

B2B mandate in place

No

B2C mandate in place

No

Obligation status: B2B e-Invoicing

From 1 July 2030

B2B e-Invoicing model

N/A

Name of exchange infrastructure

e-Rechnung.gv.at (via USP portal)

Format(s) used

XML (EN 16931 European standard – e.g. national ebInterface XML or Peppol BIS 3.0)

FAQs

Related content.

Making Tax Digital VAT Checklist: What UK Businesses Need to Do Now

VAT Reclaim on Marketing, Advertising and Design Spend: A Guide for Agencies

Why Economic Nexus Thresholds Are Not the Safety Net You Think They Are

Top 6 Countries Requiring Mandatory E-Invoicing in 2026

Exempt vs Zero-Rated VAT: Key Differences Explained

Your Business Overpaid on US Tariffs. Here’s How to Get That Money Back and Keep Getting It Back.

Can You Reclaim VAT on Staff Entertainment? Rules, Limits and Exceptions

E-Invoicing in Greece: Requirements, Deadlines, and Penalties

The Myth of Marketplace Protection: What Sellers Misunderstand

How the VAT IT and Brex Integration Streamlines VAT Reclaim

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