Companies that carry out active business in Austria are deemed to be entrepreneurs for VAT purposes and must pay the tax – usually at the standard rate of 20%, although several reduced and zero rates are applicable to certain goods and services. A business will be required to register for VAT as soon as it imports goods into the EU via Austria, buys or sells in Austria, holds goods in a warehouse in the country, sells from Austria to another EU country or acquires goods from other EU nations and brings them to Austria.
Read further Innovate Tax
See also Country VAT guides – Austria
Latest Posts in "Austria"
- Austria to Halve VAT on Basic Food Items, Aiming to Lower Prices and Tackle Inflation
- Austria to Halve VAT on Essential Foods from July 2026 to Ease Inflation Pressures
- Plastic and Package Levies to Fund VAT Cut on Basic Foods; Details on Products Pending
- Germany Updates Annual and Preliminary VAT Returns for Photovoltaic Modules Reporting in 2025-2026
- Austria Modernizes Fiscal Cash Register Rules for 2026, Eases Compliance, Expands Digital Receipts
