- 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.
