- Austria’s VAT system follows EU rules, with a standard rate of 20% and reduced rates of 13% and 10%; some products will be zero-rated or temporarily reduced from 2026.
- Austrian businesses must register for VAT if turnover exceeds €55,000; foreign businesses must register from the first taxable supply.
- Zero-rated supplies allow input VAT recovery; exempt supplies do not.
- EU OSS/IOSS schemes are fully applied for cross-border B2C sales and low-value imports.
- VAT invoices are mandatory for B2B, with specific requirements; e-invoicing is allowed, and records must be kept for 7 years (10 for real estate).
Source: fiscal-requirements.com
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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