Reduced VAT Rate for Repair Services in Austria: Guidelines and Exemptions

• The standard VAT rate for taxable services in Austria is 20%
• There are reduced VAT rates of 10%, 13%, 19%, and 0% as well
• Reparation services for items like bicycles, shoes, clothing, and household textiles are subject to a reduced rate of 10%
• Guidelines specify which items are included in the reduced rate, such as electric bicycles and specific types of clothing and textiles
• To qualify for the reduced rate, the cost of materials used in the repair must be less than 50% of the total repair cost

Source: pkf.at

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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