VAT in Austria 2026 – a comprehensive guide
The VAT rate in Austria for 2026 is known as UST MwSt. Do you sell to Austrian consumers, provide services there, or use local warehouses? Find out what VAT rates apply in Austria, when you need to obtain a local tax number, and how to properly settle your accounts with the Austrian tax office in accordance with the latest regulations.
VAT rates in Austria – what are they in 2026?
Austria has one standard VAT rate and two main reduced rates. Before you start selling your goods or services there, make sure they fall into the appropriate category.
Most goods and services
Food, medicines, books
Culture, hotels, sports
IDT and export of goods
| The rate | Rate type | Application examples (goods and services) |
|---|---|---|
| 20% | Basic rate | Most goods and services sold in Austria are not subject to reduced rates or exemptions. This includes electronics, clothing, furniture, cosmetics, and IT services. |
| 10% | Reduced rate | Basic food items (excluding alcoholic beverages and some non-alcoholic beverages), water supplies, medicines, books and e-books, passenger transport, as well as rental of real estate for residential purposes. |
| 13% | Special rate | Cultural services (e.g. cinema and theatre tickets), admission to sporting events, hotel accommodation (overnight stays), seeds, plants, firewood and animal feed. |
| 0% | Zero rate | Intra-Community supply of goods (ICS), export of goods outside the European Union and international passenger transport (with certain exceptions). |
If you sell e-commerce to Austrian consumers (B2C), you are generally required to charge Austrian VAT at the appropriate rate for the goods in question. This obligation arises once your sales exceed the EU sales threshold (EUR 10,000), unless you use the VAT OSS scheme.
In Austrian exclaves, VAT may be 19%
Jungholz and Mittelberg are Austrian exclaves surrounded by Germany. For historical reasons, in certain cases, the VAT rate is 19% instead of the standard 20%.
Before issuing an invoice, always verify the place of delivery of the goods or place of provision of services to avoid applying an incorrect VAT rate.
Looking for VAT rates for other countries in 2026?
VAT registration in Austria – when is it mandatory?
VAT registration in Austria is mandatory for non-residents, i.e., companies without a permanent establishment in Austria, from the very first transaction – in certain cases. While retroactive VAT registration is possible in Austria , such registration may incur penalties and interest. Furthermore, according to regulations, VAT on purchases can only be recovered from the previous year.
Our observations show that in 95% of cases, a VAT number in Austria is assigned within 7-8 weeks. Therefore, it's worth planning this process well in advance – before you make your first taxable transaction in Austria.
In this section, we'll focus on determining when you need an Austrian VAT number, the VAT registration process in Austria , and how long it takes to obtain one. Further down in this guide, you'll also find information about the registration process, reporting requirements , and VAT returns in Austria.
VAT number in Austria – what does it look like?
In Austria, there are two different tax numbers issued by the Finanzamt: the VAT number (UID) and the tax number (Steuernummer), which have a different format and use.
The Austrian UID number, preceded by the prefix ATU, is used exclusively for VAT settlements and company identification in EU transactions, similar to the Polish VAT-EU. It consists of eight digits preceded by the prefix ATU, e.g., ATU99999999.
Steuernummer is a nine-digit number used for all taxes, the equivalent of the Polish NIP, assigned to both individuals and companies.
Non-residents planning to do business in Austria can apply for both numbers at the same time when registering for VAT in Austria .
Not sure if you need to register?
Let's talk about your sales to Austria. We'll analyze the business model, registration requirements , and next steps.
Schedule a free consultationWhen do you need to get a VAT number in Austria?
Below is a list of situations that require you to have an Austrian VAT number and settle VAT in Austria:
- Distance selling (e-commerce) to consumers above the total EU threshold of €10,000if you do not use VAT OSS
- Selling and purchasing goods locally in Austria
- Storage of goods in an Austrian warehouse, including consignment stock or call-off stock; more in the Storage
- Exporting goods from Austria to a country outside the European Union
- Import of goods into Austria from a country outside the European Union for resale; see also Import VAT
- Using the deferred VAT import procedure in Austria
- Intra-Community transactions: intra-Community supply and intra-Community acquisition of goods; see also the section on reverse charge
- Non-transactional deliveries and purchases of goods, i.e. transfers of goods between foreign warehouses
- Organisation of conferences and exhibitions in Austria
- Provision of specific services subject to Austrian VAT without the application of the reverse charge
For most services provided in Austria , the general rule applies: the place of supply is determined by the buyer's location. In this case, the contractor does not charge VAT (reverse charge), and the Austrian recipient of the services. More information on exceptions can be found in the Reverse charge.
What is the tax registration process like in Austria?
After submitting the application, the office may request clarification or additional information. Upon receiving the VAT certificate, the entrepreneur is officially registered and obligated to account for VAT in Austria.
What documents are required for VAT registration in Austria?
To obtain a VAT number in Austria, the following documents are required, among others:
- Identification document (passport or ID card)
- Company documents (company agreement, statute, etc.)
- Extract from the commercial register.
- Confirmation of assignment of a VAT number in the country of residence.
- Application for a VAT number in Austria.
- Power of attorney – if you outsource VAT compliance services in Austria to a specialized company.
Tax representative and attorney in Austria – is it required?
Based outside the EU: You are required to appoint a tax representative who will be jointly responsible for your tax settlements in Austria.
Based in an EU country: There is no requirement to have a tax representative. However, you can voluntarily use the services of a representative to ensure peace of mind and tax security in Austria.
Check out the guide to VAT registration in Austria
Want to know when VAT registration is mandatory in Austria, what documents you need to prepare, and what the entire process looks like? We've compiled this guide, which explains the registration rules for foreign companies step by step.
VAT, VAT-EU and INTRASTAT declarations in Austria
If you already have an Austrian VAT number, your most important obligations include Austrian VAT, VAT-EU and INTRASTAT declarations once you have exceeded the relevant thresholds.
Below you will find the most important deadlines, reporting frequency and basic risks associated with delays.
VAT (UVA) and annual declarations
UVA is composed depending on turnover:
- Monthly: net turnover greater than EUR 100,000
- Quarterly: net turnover less than EUR 100,000
Deadline for submission and payment: by the 15th day of the second month after the settlement period.
An annual VAT return (U1) is also mandatory and must be submitted by 30 April on paper or by 30 June electronically the following year.
You can find more information in the VAT declarations in Austria.
VAT-EU declarations (ZM)
Zusammenfassende Meldung (ZM) is the Austrian equivalent of the Polish VAT-EU information.
The obligation applies to companies carrying out intra-Community transactions or non-transactional movements of goods.
Due date: last day of the month following the billing period.
Also check out the Reverse charge and E-commerce and VAT.
INTRASTAT declarations
INTRASTAT is mandatory after exceeding statistical thresholds in a given calendar year.
- Import: 1,100,000 EUR
- Export: 1,100,000 EUR
Deadline: by the 10th business day of the following month.
Failure to submit the declaration on time may result in a fine of up to EUR 5,000.
If you also use VAT import or warehousing in Austria, it is worth analysing the obligations more broadly.
If you export and import from Austria not only to/from Poland, but also to other EU countries, be sure to check the local INTRASTAT thresholdsso as not to miss reporting obligations in other countries as well.
Penalties and interest for late VAT returns in Austria 2026
VAT penalties in Austria are noticeable, so it is worth keeping an eye on deadlines from the first settlement period.
- Delay in periodic VAT return: 2% of the VAT amount due for each month of delay
- Failure to submit a VAT return: additional 10% of VAT due
- Late payment of VAT: 2% of the VAT amount due, calculated from the due date
If there is a risk of delays, it is worth sorting out your VAT returns in Austria immediately and checking whether the most frequently asked questions and exceptions do not apply to you .
Check detailed information about VAT declarations in Austria
We've gathered detailed requirements, procedures, exceptions, and error correction rules in one easy-to-read place. Avoid penalties and ensure you're meeting all local obligations.
| Type of declaration | Rhythm | Who is obligated? | Deadline for submission | Form of submission |
|---|---|---|---|---|
| VAT declaration (UVA) | Monthly | companies with a net turnover exceeding EUR 100,000 | 15th day of the 2nd month after the reporting period | Electronically |
| Quarterly | companies with a net turnover of less than EUR 100,000 | 15th day of the 2nd month after the reporting period | Electronically | |
| Annual summary declaration (UstErkl) | Annually | Every company registered for VAT | 30/04 / paper or 30/06 / electronic | Electronically or on paper |
| EU VAT declaration (ZM - Zusammenfassende Meldung) | Monthly or quarterly if transactions occur | Any company making EU transactions to and from Austria | The last working day of the following month | Electronically |
| INTRASTAT | Monthly | Any company that exceeds the export and import thresholds (EUR 1.1 million) | 10th business day of the following month | Electronically |
VAT refund in Austria – when and how to get the tax back?
Deducting Austrian VAT is only possible for purchases directly related to your business activity in Austria. For a VAT refund application to be accepted by the tax office, invoices must be properly issued and contain all required information. Key requirements for deducting VAT in Austria:
- Invoices must be issued to your company details and relate to goods or services purchased in Austria
- Purchases must be used for business purposes at least 10%
- Taxpayers with a turnover below EUR 2 million can only deduct VAT after payment (with some exceptions)
How to recover VAT in Austria?
Companies without a VAT number can apply for a VAT refund through EU (VAT-REF) or national procedures, depending on the company's registered office
Companies with an Austrian VAT number submit their application online or on paper to the Austrian tax office
Mail order sales to Austria (e-commerce) and VAT
Since July 2021, distance selling in the EU has been simplified thanks to the One Stop Shop (OSS) procedure. If you sell goods to Austria from another EU country, you do not always have to go through VAT registration in Austria immediately .
Until you exceed the threshold of EUR 10,000 for your total B2C sales to all EU countries, you can apply your domestic VAT rate.
After exceeding this limit, you must settle the sale in the country of consumption, i.e. e.g. Austria, via the OSS procedure or via local VAT registration in Austria.
If you sell from Poland to Austria to consumers, the OSS can be more convenient operationally, as it allows you to avoid separate local settlements for regular remote sales.
When is a VAT number mandatory in Austria?
If you store goods in an Austrian warehouse and ship from there, a local VAT number in Austria becomes mandatory.
The mere transfer of goods from Poland to a warehouse in Austria entails obligations on the part of the IDT in Poland and the INT in Austria, which must be reported in local settlements.
You can then report local B2B and B2C sales, intra-Community transactions, and exports on your Austrian VAT return. You can find more information about the obligation in the section " VAT registration in Austria – when is it mandatory?"
If you use a warehouse in Austria and at the same time sell to consumers in other EU countries, part of the transaction may still be settled via VAT OSS.
Do you have questions about VAT in Austria?
I'll be the one to discuss your VAT situation. Together, we'll determine your company's obligations and the next step.
Goods storage in Austria
The types of warehouses in Austria used by entrepreneurs include:.
Call-off stock warehouses where goods are stored and sold on demand
Own or outsourced warehouses
Warehouses run in the 3PL model, where you entrust all logistics and delivery services to external logistics operators
Using the services of the above-mentioned warehouses in certain situations requires identification with an Austrian VAT number, regardless of whether you also use the OSS procedure.
In Austria, local marketplaces operate, enabling sales through their platforms. Sellers then outsource logistics to external warehouses using a 3PL model (with a narrower scope than Amazon FBA). These have warehouses in Austria. These platforms and stores include:
- Universal.at
- Galaxus.at
- Willhaben.at
- Otto.at
- Niceshops.com
Reverse charge in Austria – B2B services, exceptions and VAT obligations
Reverse charge in Austria means that in certain cases, the obligation to settle VAT shifts from the supplier to the recipient of the service. In B2B transactions with an Austrian contractor, the recipient can report the VAT on their tax return and then, if they meet the conditions, deduct it on their side.
What is the general principle of reverse charge in Austria?
Generally, B2B services are taxed where the buyer's registered office is located. In practice, this means that if a Polish company provides a service to a company registered for VAT in Austria, the Austrian recipient may be responsible for settling the tax.
Thanks to this, a Polish service provider often does not have to charge Austrian VAT on the invoice or go through VAT registration in Austria, as long as the service in question falls within the general rule and does not fall into the list of exceptions.
If you're issuing a reverse charge invoice, provide only the net, omit the local VAT rate, and clearly state the reverse charge mechanism. In practice, it's also worth providing the legal basis to reduce the risk of the document being challenged.
How does this work in practice?
- 1
The place of supply of the service is Austria.
- 2
The Polish supplier issues an invoice without Austrian VAT.
- 3
The Austrian buyer himself reports VAT in his settlement.
- 4
If the service is fully subject to reverse charge, the Polish entrepreneur is usually not required to have a local VAT number in Austria.
When can reverse charge be applied in Austria?
The reverse charge mechanism operates when Austrian regulations shift the obligation to settle VAT to the purchaser and the transaction in question does not fall within the exceptions requiring local settlement by the service provider.
- Construction and assembly works – when a foreign company performs work in Austria for a taxpayer using an Austrian VAT number.
- Trade in metals, scrap and waste – in selected transactions involving secondary raw materials and materials for recycling.
- Selected high-value goods – e.g. certain processors, chips, phones or tablets when local conditions are met.
- CO₂ emission allowances and similar rights – when the regulations provide for VAT settlement on the part of the purchaser.
The most important exceptions to the general rules
Reverse charge in Austria does not apply to all B2B services. In some cases, the foreign service provider must still charge local VAT and obtain an Austrian VAT number.
- Real estate services – e.g. management, rental or some advisory services regarding a specific property in Austria.
- Passenger transport – VAT is settled according to the rules applicable to the section of the route running through Austria.
- Catering and restaurant services – the place of taxation is usually the place where the service is actually performed.
- Trade fairs, conferences, events and exhibitions – some event-related services in Austria are subject to local VAT.
Deferred VAT import in Austria – when can it be used?
When importing goods into Austria, VAT is most often charged at customs clearance. However, in certain situations, a deferred settlement procedure can be used, which allows the tax to be reported directly on the VAT return instead of being paid immediately at the border.
For many companies, this is an important liquidity solution because it reduces the need to "freeze" funds when importing. If you meet the requirements, you can report import VAT as output tax and—if eligible—deduct it in the same accounting period.
What conditions must be met?
Deferred settlement of import VAT in Austria is possible if the entrepreneur meets all of the following conditions:
He is registered for VAT in Austria.
The imported goods are used for business activities conducted in Austria.
The amount of import VAT was correctly stated in the customs declaration.
The customs agency indicated in the notification that the importer was using the deferred import VAT procedure.
The tax was settled in the VAT return for the same period to which the customs documents refer.
Not sure what VAT obligations apply to your company in Austria?
We will help you determine whether you need VAT registration, what documents to prepare and which declarations to submit.
Summary
The obligation to settle VAT in Austria depends on the type of business activity and the place of provision of services or delivery of goods.
In some situations, using the OSS system is sufficient, which significantly simplifies settlement procedures. However, in some cases, VAT registration in Austria is required even if you use OSS.
We encourage you to read the frequently asked questions about VAT in Austria 2026 (FAQ) below. We're confident you'll find the answers you need there. If this article doesn't answer your questions, we encourage you to contact us for a free consultation.
FAQ – most frequently asked questions about VAT in Austria
The standard VAT rate in Austria in 2026 is 20%, with reduced rates of 13% and 10% depending on the type of goods and services. Interestingly, there is a rather unusual VAT rate of 19% in the municipalities of Jungholz and Mittelberg in Austria. Additionally, a 0% rate applies to exports, intra-Community supplies of goods, and selected hygiene products, among other items.
The distance selling limit in Austria is €10,000 (and applies to the entire EU). Once this limit is exceeded, you must register for VAT in Austria or for the VAT OSS scheme. Austrian VAT rates apply. It's important to remember that this limit isn't specific to Austria – it's an EU-wide threshold that determines sales across the EU.
VAT registration is required for, among other things, local sales and purchases in Austria, warehousing in Austria, intra-Community acquisitions (ICA), and imports/exports to and from Austria. The most common cases where VAT registration in Austria is required are if you exceed the distance selling limit of €10,000 and do not intend to use One Stop Shop.
Every company registered for VAT in Austria must file VAT returns. Returns are filed quarterly or monthly, depending on turnover in Austria. The deadline for filing a VAT return in Austria is the 15th day of the second month following the accounting period; for example, the return for the second quarter must be filed by August 15th.
The VAT number in Austria, called UID (Umsatzsteuer-Identifikations-Nummer), consists of 8 digits preceded by the prefix ATU, e.g. ATU99999999. This number is intended for VAT purposes and is issued exclusively for business activities.
Depending on your business activity, VAT settlement in Austria can be done in two ways:
- If you're selling mail order to Austria and don't have a VAT number there, you can settle the VAT on your local OSS VAT return. The tax is paid to the account of the Second Tax Office in Warsaw – Śródmieście, which is responsible for remitting the tax to the Austrian tax authorities
- If you have a VAT number in Austria, Austrian VAT is settled in a periodic VAT return (quarterly or monthly). The tax is paid directly to the account of the Austrian tax office.
If you miss the statutory deadline for filing your VAT return in Austria, you will pay a penalty of 2% of the VAT due for each month of delay. The tax office may impose a further penalty of 10% of the VAT due if, despite reminders, the taxpayer fails to file a VAT return at all. Additionally, for late VAT payments in Austria, the office automatically charges interest of 2% of the VAT due.
In Austria, VAT exemptions include medical services, standard financial and insurance services, and certain educational services provided by authorized entities. Exemptions are based on Austrian VAT law and often require additional formal requirements.
Companies registered for VAT in Austria can recover VAT by deducting it in their VAT returns, provided that the purchases are made for taxable activities and the invoices meet the formal requirements.
Companies without an Austrian VAT number can use the VAT-REF procedure (Directive 2008/9/EC) in the EU or the procedure under Article 13 of the VAT Directive for entities from third countries, submitting applications within the specified deadlines and under certain conditions.
Yes, in certain cases, it is possible to use deferred settlement of import VAT in Austria. This solution improves company liquidity because the company does not have to pay import VAT and customs duties at customs, and settlement is done solely in the VAT return.
