Austria VAT profile
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Austria VAT Profile
| Standard VAT Rate | 21% |
| Reduced VAT Rate | 10%, 13% |
| EU VAT Number | ATU99999999 |
| VAT Registration | VAT registration is mandatory when your turnover exceeds or is likely to exceed the VAT registration thresholds. |
| VAT Registration Thresholds | EU wide distance selling threshold - EUR 10,000 (Total annual intra community distance sales) SME Thresholds (Resident & EU Businesses) - EUR 55,000 Non Resident Non EU Businesses - No threshold IC Acquisitions - EUR 11,000 |
| Fiscal representative required for non EU companies | A fiscal representative is required in some cases. |
| VAT Compliance | Businesses registered for VAT are required to comply with local rules, regulation and requirements for collecting, reporting and remitting VAT. |
| Periodic VAT Returns | Periodic VAT Return must be filed by each taxpayer that is registered for VAT to report and account for VAT on sales and purchases made. Filing Frequency: - Monthly: This is a standard filing frequency for VAT returns. Additionally, monthly frequency applies when the annual turnover in the proceeding year is greater than EUR 100,000. - Quarterly: Quarterly frequency applies when the annual turnover in the preceding year is less than EUR 100,000. Filing and Payment Deadline: 15th of the second month following the VAT return period. |
| Annual VAT Returns | A Recapitulative Annual VAT return that summarises all transactions included in periodic VAT return is required. Filing Deadline: 30th June of the following year. (Further extension can be granted if return is filed by tax representative.) |
| Intrastat | INTRASTAT is a statistical data collection system used to record the movement of goods between EU Member States. Declaration must be filed once the annual threshold is exceeded. Thresholds: Arrivals: EUR 5,000,000 Dispatches: EUR 1,200,000 Filing Frequency: Monthly Filing Deadline: 10th working day of the month following the reporting period |
| EC Sales List | EC Sales List is a declaration summarises the value (per customer) of intra-community supplies of goods and services between EU Member States . An EC Sales List is required to be filed once a business performs intra-community supplies. Filing Frequency - Monthly: If value of intra-community supplies in previous year exceeds EUR 100,000 - Quarterly: If value of intra-community supplies in previous year does not exceed EUR 100,000 Filing Deadline Last working day of the month following the VAT return period. |
| EC Purchase List | Not applicable |
| Other VAT Declarations | Not applicable |
Latest VAT News Austria
Latest tax technology news and blog posts
Austria – VAT Authority warns against fraudulent e-mail messages with fake notices
The Austrian Federal Ministry of Finance (BMF) issued a critical warning regarding an increased number of fraudulent email messages targeting both citizens and entrepreneurs. These sophisticated phishing attempts use […]
Austria – Reduction in VAT on essential food from July 2026
Austria plans to halve the VAT rate on selected basic food from 10% to just under 5%, with the change scheduled to take effect in mid-2026. The exact list […]
Intrastat thresholds – 2025
Intrastat thresholds – 2025 The table below provides the updated Intrastat reporting thresholds for 2025 valid as of 30th January 2025. Country Currency Arrivals Dispatches Austria EUR […]