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Infographic: A guide to VAT in Austria

Companies that carry out active business in Austria are deemed to be entrepreneurs for VAT purposes and must pay the tax – usually at the standard rate of 20%, although several reduced and zero rates are applicable to certain goods and services. A business will be required to register for VAT as soon as it imports goods into the EU via Austria, buys or sells in Austria, holds goods in a warehouse in the country, sells from Austria to another EU country or acquires goods from other EU nations and brings them to Austria.

Read further Innovate Tax

See also Country VAT guides – Austria

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