Austria
Austria is one of the 27 Member States of the European Union.
Basic VAT Facts
| Standard VAT Rate | 20% | |
| Reduced VAT Rate | 10% | Applicable to specific goods and services only |
| Special Reduced VAT Rate | 13% | Applicable to specific goods and services only |
| Zero-rate | 0% | Applicable to intra-Community supplies, Export supplies, and specific domestic supplies of goods and services |
| Domestic Reverse Charge | No / Yes | 1. Domestic supplies of goods by non-resident businesses subject to special withholding scheme where supplier charges VAT, but VAT is paid directly to tax authorities by customer 2. Supplies of specific goods (e.g. IT products) 3. (Sub-)contractng work |
| Postponed Accounting on Import | Yes | Only with so-called Article 23-license |
| Standard VAT Reporting | Quarterly (calendar quarter) |
VAT Returns must be submitted electronically, using 'e-recognition' logging onto the Tax Authorities' Portal, or using specific software |
| Link to VAT Law | HERE | |
| Remarks |
Here's an overview of the latest VAT news for this country.
