Key takeaways
- Austria VAT rates: The standard VAT rate is 20%, with reduced rates of 13% and 10%, plus a 4.9% rate for selected basic foods since 1 July 2026.
- Registration threshold: The small business exemption applies up to €55,000 gross annual turnover (since 2025), while non-EU companies must appoint a fiscal representative.
- Filing & penalties: VAT returns are filed monthly or quarterly, and late filings or payments can result in fines of up to 10% of VAT due and 2% late-payment penalties.
Austria VAT key facts (2026)
| Item | Austria |
|---|---|
| Standard VAT rate | 20% |
| Reduced rates | 13%, 10%, 4.9% (basic foods since 1 July 2026) |
| Registration threshold (domestic businesses) | Small business exemption up to €55,000 gross turnover (Austrian and EU businesses) |
| Registration threshold (non-resident businesses) | None – register from first taxable supply. €10,000 EU-wide distance-selling threshold for B2C sales (OSS available). |
| VAT return filing frequency | Monthly; quarterly if turnover ≤ €100,000; plus annual return |
| E-invoicing status | B2G mandatory since 2014; no B2B mandate (ViDA intra-EU reporting from July 2030) |
| Fiscal representative required for non-EU businesses? | Yes – non-EU businesses must appoint one |
Register for VAT in Austria with Taxually: CrossTax handles your Austria VAT registration, returns and fiscal representation.
Are you thinking about selling in Austria? If so, it's crucial to have a clear understanding of the Austria VAT (Value Added Tax) system. This comprehensive guide will walk you through the Austrian VAT rates, registration requirements, filing obligations, and other key information to ensure you’re well-prepared for doing business in Austria.
Updated October 2026: Small business threshold updated to €55,000, new 4.9% rate on basic foods (1 July 2026), corrected hotel accommodation rate (10%), 2026 Intrastat thresholds, and new sections on e-invoicing, non-resident registration and VAT refunds.
What is the Austrian VAT Rate?
In Austria, VAT is referred to as ‘Umsatzsteuer’ or simply ‘UST’. The Austrian VAT system encompasses various tax rates for different types of goods and services. Here's an overview of the VAT rates in Austria:
| Type of VAT | VAT Rate | Applicable Goods/Services |
|---|---|---|
| Standard VAT | 20% | All other taxable goods and services. |
| Reduced VAT rate (1) | 13% | Includes live animals and plants, firewood, artists' services, film and circus performances, and admission to sporting events. |
| Reduced VAT rate (2) | 10% | Includes some foodstuffs, takeaway food, restaurant and catering services, newspapers, periodicals, books, e-books, residential rent and hotel accommodation. |
| Reduced VAT rate (3) | 4.9% | Selected basic foods listed in Annex 3 of the VAT Act, such as bread, butter, eggs and milk (since 1 July 2026). Restaurant and catering sales stay at 10%. |
| Zero rate VAT | 0% | Intra-community supplies of goods and exports are exempt with the right to deduct input VAT. Hotel accommodation is taxed at 10%. |
Registering for VAT in Austria
Since 1 January 2025, small businesses based in Austria or another EU country are exempt from VAT if their gross annual turnover does not exceed €55,000. If you exceed this by no more than 10%, the exemption still applies until the end of that year. Businesses from outside the EU cannot use the exemption, so they must register from their first taxable supply in Austria.
As of July 1, 2021, the EU adopted a unified threshold for distance selling across member states, set at €10,000. Therefore, if your company's annual turnover from cross-border trade with an EU country exceeds €10,000, you must register for VAT in Austria. Registration is also necessary if you store products in Austria or participate in programs like Amazon's Fulfilled-by-Amazon (FBA) which includes Austria.
To obtain an Austrian tax number and VAT number, non-resident businesses submit form Verf19 to the Finanzamt Österreich, Graz-Stadt office, part of the Austrian tax authorities, including all the information requested. The form must be completed in German. You should receive your VAT number within four weeks.
Fiscal representation in Austria
It's important to note that non-EU companies selling in Austria are required to appoint a fiscal representative, who will share responsibility with the company for any Austrian VAT obligations.
Austria VAT return filing and penalties
Businesses registered for VAT in Austria must file their returns online via FinanzOnline. VAT returns should typically be filed monthly, although businesses can file quarterly returns if their annual turnover does not exceed €100,000. All taxpayers must also file an annual return.
The submission and payment deadline is the 15th of the second month following the end of the reporting period. The deadline for annual VAT returns is 30 June of the following year when filed electronically (30 April on paper).
Failure to submit a VAT return could result in a fine of 10% of the VAT due, while the fine for late payment is 2% of any VAT due.
Austrian Intrastat declarations
Resident and non-resident businesses trading in Austria are required to submit Intrastat declarations. From reporting year 2026, the Intrastat threshold is €5,000,000 for arrivals and €1,200,000 for dispatches. Businesses above €12 million in a trade direction must also report the statistical value. Intrastat declarations should be submitted by the 10th working day of the month following the reporting month via Statistik Austria.
Reverse charge in Austria
Austria, like many EU countries, applies the reverse charge mechanism in certain situations. This mechanism shifts the responsibility for reporting and paying VAT from the supplier to the recipient of goods or services. It’s typically used for EU cross-border supplies and specific industries.
E-invoicing and digital reporting in Austria
Austria has no general B2B e-invoicing mandate as of October 2026. E-invoices are compulsory only for suppliers to federal government bodies, and have been since 1 January 2014.
Invoices to federal bodies must be structured electronic files. You send them through the e-Rechnung.gv.at service in the Business Service Portal (USP) or through PEPPOL. Regional and local authorities can receive e-invoices through the same channels, but their suppliers do not have to use them. See the USP guidance on e-invoicing to public bodies.
The EU's VAT in the Digital Age (ViDA) package will make e-invoicing and near real-time digital reporting mandatory for intra-EU B2B supplies from 1 July 2030 (European Commission). Austrian businesses that sell to other EU countries should plan their systems for this.
How do non-resident businesses register for VAT in Austria?
Foreign businesses with no seat or permanent establishment in Austria register with the Finanzamt Österreich, Graz-Stadt office. Non-EU businesses have no threshold, so they must register before their first taxable supply.
- Complete form Verf19, the questionnaire for a tax number and VAT ID.
- Companies add form Verf26 (signature specimen) as an original.
- Attach a copy of your commercial register extract or articles of association.
- Attach original proof that you are registered as a business in your home country.
- Wait for your tax number before you file your first VAT return (form U30).
The documents are listed on the USP page for foreign businesses. Non-EU businesses should also check whether they must appoint a fiscal representative.
VAT refunds for foreign businesses in Austria
Foreign businesses that are not VAT-registered in Austria can reclaim Austrian input VAT through a refund procedure. The deadlines are strict and cannot be extended.
- EU businesses: file electronically through the tax portal of your home country by 30 September of the following year.
- Non-EU businesses: send form U5 to the Finanzamt Österreich, Graz-Stadt office, posted by 30 June of the following year. Include original invoices and a certificate of business status. First-time claimants also file form Verf18.
- Minimum claim: €400 for a period shorter than a year, or €50 for a full calendar year or the last period of a year.
Full rules are on the USP refund procedure page.
Frequently asked questions
What is the VAT rate in Austria?
Austria’s standard VAT rate is 20%, with reduced rates of 13% (for live animals and plants, firewood, artists' services, and admission to sporting events), 10% (for foodstuffs, catering, books, newspapers, e-books, residential rent and hotel accommodation) and 4.9% (for selected basic foods since 1 July 2026). Intra-community supplies of goods and exports are exempt with the right to deduct input VAT.
When do I need to register for VAT in Austria?
Since 2025, small businesses based in Austria or another EU country are exempt up to €55,000 gross annual turnover, while businesses from outside the EU must register from their first taxable supply. The EU-wide distance selling threshold of €10,000 also applies.
How do I register for VAT in Austria?
Non-resident businesses register by submitting form Verf19 to the Finanzamt Österreich, Graz-Stadt office. Once processed, you’ll receive your Austrian VAT number within about four weeks.
Do foreign businesses need a fiscal representative in Austria?
Yes. Non-EU companies must appoint a fiscal representative who shares joint responsibility for VAT compliance and payment.
How often must VAT returns be filed in Austria?
VAT returns are usually filed monthly, though businesses with annual turnover under €100,000 may file quarterly. An annual VAT return is also required. Returns and payments are due by the 15th of the second month following the reporting period.
Are Intrastat declarations required in Austria?
Yes. From reporting year 2026, Intrastat declarations must be submitted if annual EU trade exceeds €5,000,000 for arrivals or €1,200,000 for dispatches. They are due by the 10th working day of the following month, and businesses above €12 million in a trade direction must also report the statistical value.
