The Austrian VAT system is derived from the Value Added Tax Act of 1994, which was implemented starting January 1, 1995. In line with this, the Single Market Regulations was implemented along with the VAT Act in order to be harmonized with the rest of the EU VAT system.
Everything you need to know about VAT registration, returns, Tax Representation (if applicable), and your legal duties in Austria is conveniently located right here!
Source GVC
