Austria
Austria is one of the 27 Member States of the European Union.
Basic VAcTs
| Latest update | 01.06.2024 |
| Country ISO Code | AT |
| EU Member State | Yes |
| VAT Rates | |
| Standard VAT Rate | 20% |
| Reduced VAT Rate | 10% |
| Special Reduced VAT Rate | 13% |
| VAT Compliance | |
| Standard VAT Return filing period | Month or (calendar) quarter + Annual Return |
| Standard VAT Return filing deadline | 15th day of month following filing period |
|
VAT Representation required for non-resident |
Yes, mandatory for non-EU businesses, unless Mutual Assistance Agreement |
| Record retention period | 7 years (22 years if relating to immovable property) |
| Electronic invoicing | Not mandatory for B2B transactions |
| Real-time reporting | n.a. |
| Special Rules | |
| General domestic reverse charge for domestic supplies of goods by non-resident businesses? |
Yes / No * |
| Other domestic reverse charge mechanisms? | Yes, e.g. supplies of specific goods (e.g. scrap, waste materials), supply of CO2-certificates, and (sub-)contracting work |
| Postponed Accounting on Import | No |
| VAT Grouping possible? | Yes |
| VAT Refunds for non-EU businesses? | Yes (no reciprocity) |
| Remarks | |
| Link to VAT Law | HERE |
| Remarks | * There is a withholding system where non-resident suppliers charge VAT on their invoice, but the customer withholds this VAT and pays it directly to the tax authorities. |
Here's an overview of the latest VAT news for this country.
