VAT Atlas · entry № 01 · current as of April 2026
🇦🇹
Republic of
Austria
Member of EU · Euro · code ATStandard VAT rate, reduced categories, registration thresholds, and e-invoicing rules for Austria.
Standard rate
20% since 2016
Reduced 13% cultural events, wine from farms, live animals
Reduced 10% food, books, passenger transport, pharmaceuticals
Zero-rated 0% exports, intra-EU supplies
Threshold 35 000 EUR
Filing Monthly or quarterly
§ Invoicing rules what you need to know
Tax authority Bundesministerium für Finanzen (BMF)
Invoice language German
Reverse charge Reverse charge applies to cross-border B2B services within the EU, construction services (Bauleistungen), and supplies of scrap and waste materials.
Digital services B2C digital services to Austrian consumers are taxed at the Austrian VAT rate. Non-EU suppliers must register for OSS or the non-Union OSS scheme.
Penalties Late VAT filing can result in penalties of up to 10% of the outstanding tax amount. Interest on arrears accrues at 2% above the base rate.
Invoice requirements
- Sequential invoice numbering required
- Seller and buyer names, addresses, and VAT IDs must be shown
- Invoice must include date of supply and date of issue
- Net amount, VAT rate, and VAT amount must be itemized
- Invoices must be stored for 7 years
E-invoicing status
Partially mandatory e-invoicing.
B2G mandatory since 2014 for federal suppliers.
Frequently Asked Questions
What is the standard VAT rate in Austria?
The standard VAT rate in Austria is 20%. This rate has been in effect since 2016-01-01.
What are the reduced VAT rates in Austria?
13% (Reduced): applies to cultural events, wine from farms, live animals. 10% (Reduced): applies to food, books, passenger transport, pharmaceuticals.
Is e-invoicing mandatory in Austria?
B2G mandatory since 2014 for federal suppliers.
What is the VAT registration threshold in Austria?
The VAT registration threshold in Austria is 35 000 EUR.
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