Originating from the Value Added Tax Act of 1994, the Austrian VAT system was put into effect on January 1, 1995. Concurrently, the Single Market Regulations were enacted in alignment with the VAT Act, ensuring harmonization with the broader EU VAT system.
The Ministry of Finance and the tax authorities, known as Finanzämter, are responsible for the administration of the Austrian VAT system. They oversee the registration of businesses for VAT, the collection of VAT, and the enforcement of VAT regulations. They also provide guidance and support to businesses to help them comply with VAT requirements and avoid penalties.
Source GlobalVATcompliance
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See also
- See Country VAT guides for other countries
- VAT Country guides of the European Union Countries
Latest Posts in "Austria"
- Austrian Court Grants Input VAT Refund for Swiss Firm’s Property Valuation Services in 2018
- Austrian Finance Ministry Clarifies VAT Refund Rules: Original Invoices Required for Non-EU Companies
- Austrian Court Clarifies VAT Deduction Rules for Fraudulent Invoices in Construction Sector
- Original Invoices Required for VAT Refund Applications for Non-EU Businesses
- No VAT Deduction for Solar Panels Primarily Used for Private Purposes, BFG Ruling 2025
