Austria VAT Rates 2026

Austria VAT Rates at a Glance

What is VAT Called in Austria?

In Austria, value added tax is officially known as Mehrwertsteuer (MwSt). It is administered by the Bundesministerium für Finanzen (BMF).

Like all EU member states, Austria operates VAT under the EU VAT Directive (2006/112/EC), which sets the framework for standard and reduced rates, exemptions, and the reverse charge mechanism across all 27 EU countries. The Bundesministerium für Finanzen is responsible for VAT registration, returns, enforcement, and issuing VAT rulings.

Reduced VAT Rate in Austria (10%)

Austria applies a reduced VAT rate of 10% to the following categories of goods and services (subject to the specific conditions of Austria VAT law):

• ✓Food and non-alcoholic beverages
• ✓Books and newspapers
• ✓Pharmaceutical products
• ✓Public transport
• ✓Hotels and accommodation
• ✓Cultural events and museum entry
• ✓Agricultural inputs

Additionally, Austria applies a super-reduced rate of 5% to:

• ✓e-Books and digital publications
• ✓Newspapers and periodicals in digital form (since 2020)

Note: Reduced rate eligibility depends on the specific nature of the supply and how goods or services are classified under Austria VAT law. Always verify classification with a local VAT adviser before applying a reduced rate.

VAT Registration in Austria

Once registered, businesses are issued a Austria VAT number (AT + digits). This number must appear on all invoices and be verified on the EU VIES database before zero-rating intra-EU B2B supplies.

Non-EU businesses are generally required to register for Austria VAT with no registration threshold — the first taxable supply in Austria triggers an immediate registration obligation. Non-established businesses may need to appoint a local fiscal representative depending on the nature and location of their business.

Filing VAT Returns in Austria

VAT returns in Austria must be submitted electronically via the Bundesministerium für Finanzen portal. Most member states require payment of VAT due simultaneously with the return submission — check whether Austria requires separate payment instructions or if bank debit is automatic.

VAT Invoice Requirements in Austria

To be valid for VAT recovery purposes, Austria VAT invoices must include the following mandatory information (consistent with Article 226 of the EU VAT Directive, plus any additional national requirements):

1. 1Full name and address of supplier and customer
2. 2Austrian VAT number (UID-Nummer) of supplier
3. 3Sequential invoice number
4. 4Date of supply and date of invoice
5. 5Description, quantity and unit price of goods/services
6. 6VAT rate applied and VAT amount
7. 7Gross total amount

Simplified invoices (without all fields above) may be issued where the total amount does not exceed €100 excluding VAT, subject to Austria's national rules on simplified invoicing.

Reverse Charge Mechanism in Austria

Austria applies the reverse charge mechanism to B2B services received from foreign businesses, construction services, and transfers of emission allowances. The recipient must self-account for VAT.

Under the reverse charge, the recipient of the supply (rather than the supplier) is responsible for declaring and paying VAT. The recipient self-accounts for VAT on their Austria VAT return — declaring both output VAT (as if they had charged it) and input VAT (which they may recover subject to normal rules). The supplier issues an invoice without VAT with a note such as "Reverse charge — Article 196 EU VAT Directive."

EU OSS and Austria

Austrian businesses selling digital services or goods to EU consumers can register for OSS through FinanzOnline, avoiding the need to register in each EU member state.

Under the EU's One Stop Shop (OSS) scheme introduced in July 2021, businesses selling digital services or goods B2C to customers in Austria (and other EU countries) can register in a single EU member state and file a single quarterly return covering all EU consumer sales. OSS avoids the need to register for VAT separately in each of the 27 EU member states where you have customers. The Austria VAT due on your OSS return is paid in your registration country and forwarded to Austria's Bundesministerium für Finanzen.

Austria VAT: Background & History

Austria introduced VAT (Mehrwertsteuer) in 1973, replacing the older Umsatzsteuer turnover tax. The standard rate has been 20% since 1984, making Austria one of the most stable VAT regimes in the EU. Austria was also an early adopter of the EU OSS (One Stop Shop) system when it launched in July 2021.

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Frequently Asked Questions — Austria VAT

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