VAT in Austria 2026

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VAT rates in Austria have remained largely unchanged for years, with the last significant adjustment in 2018 (an increase from 10% to 13% for accommodation services).

Check VAT rates across the EU for 2026 (table)

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, this can result in penalties and interest. Furthermore, according to regulations, you can only recover VAT on purchases from the previous year.

Our observations show that in 95% of cases, a VAT number in Austria is issued 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 will focus on determining in which cases you need a VAT number in Austria, what the VAT registration procedure is like and how long it takes

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 ATU prefix, is used exclusively for VAT settlements and company identification in EU transactions, similar to the Polish VAT-EU number. It consists of eight digits preceded by the ATU prefix, 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.

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, after exceeding the total EU threshold of €10,000 (if you do not use VAT OSS)
• Selling and purchasing goods locally
• Storage of goods in an Austrian warehouse (consignment warehouse, call-of-stock)
• Exporting goods from Austria to a country outside the European Union
• Import of goods into Austria from a country outside the European Union for the purpose of resale
• Using the deferred import VAT procedure in Austria
• Intra-Community transactions: intra-Community supplies and intra-Community acquisitions
• Non-transactional deliveries and purchases of goods (transfers of goods between foreign warehouses)
• Organization of conferences and exhibitions in Austria
• The provision of specific services subject to Austrian VAT, without the application of the reverse charge mechanism.

The VAT registration process in Austria begins with an analysis of planned transactions and determining tax obligations. Companies based in the EU can handle the entire registration process themselves or, optionally, outsource it to a specialized company. Companies outside the EU must appoint a tax representative and obtain a VAT number through them (more information below).

Next, you must gather and translate the documents, complete the application, and submit the complete paper documentation to the Graz-Stadt Tax Office. 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.

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 the VAT number assignment 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

The answer to this question is clear: it depends on where your company is located:

• 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.

Let's assume you've already received an Austrian VAT number. Therefore, your most important reporting obligations in Austria include: settlement of Austrian VAT in tax returns and INTRASTAT, if you are subject to it after exceeding the thresholds. Let's take a step-by-step look at what specific requirements you will have tax obligations in Austria and what deadlines apply to you.

VAT returns in Austria, known as Umsatzsteuervoranmeldung (UVA), are generally filed on two cycles: monthly and quarterly. Initially, the frequency of VAT returns is determined directly by the Austrian Tax Office (Finance Office) based on the turnover you declared in your registration form. If your turnover changes after a year, the tax office will automatically adjust the frequency.

• Monthly VAT returns in Austria – estimated or reported net turnover is higher than EUR 100,000
• Quarterly VAT returns in Austria – estimated or reported net turnover is less than EUR 100,000

VAT returns must be submitted no later than the 15th day of the second month following the settlement period, i.e. for January 2026 the deadline for submitting a monthly VAT return in Austria is March 15, 2026, or quarterly: for Q1 2026 the deadline for submitting the return is May 15, 2026. These deadlines are the same for VAT payments in Austria.

Austrian VAT penalties are harsh but proportionate, with interest charged on arrears and administrative fines for late payments. Details for each report, including thresholds and practical tips, are provided below.

• Penalty for late filing of periodic VAT returns: 2% of the VAT due for each month of delay. An additional 10% of the VAT due for failing to file a VAT
• Interest for late payment of VAT – 2% of the VAT amount due, calculated automatically from the payment deadline

In addition to periodic VAT returns (monthly or quarterly), you must also submit an annual VAT return in Austria – a summary return for the current year (Umsatzsteuererklärung). Depending on how you submit your VAT returns, the deadlines for submitting summary returns in Austria will vary:

• On paper – April 30th next year
• Electronically – June 30th next year

The equivalent of Polish EU VAT returns in Austria are the so-called ZM declarations – Zusammenfassende Meldung. In the European Union, these declarations are known as ESL, or EC Sales List (European Community Sales List).

Filing a ZM declaration (Zusammenfassende Meldung) in Austria is mandatory for all companies that conduct non-transactional movements of goods or intra-Community transactions (ICS/ICS) to or from Austria. However, if you have not conducted such transactions in a given period, you are not required to submit a zero-value ZM declaration. In such a case, this obligation simply does not apply to you.

The deadline for submitting the ZM (VAT-EU) declaration in Austria is always the last day of the month following the settlement period.

In Austria , every company that exceeds certain thresholds in a given calendar year must submit INTRASTAT declarations. There were no changes to Austria's INTRASTAT limits in 2026, and they are as follows:

• INTRASTAT limit in Austria for arrivals: EUR 1,100,000
• INTRASTAT limit in Austria for exports: EUR 1,100,000

The deadline for submitting the INTRASTAT declaration in Austria is the 10th business day of the following month (e.g. for January 2026, you must submit the INTRASTAT declaration by February 10, 2026).

If the INTRASTAT declaration is not submitted within the statutory deadline, the Austrian Statistical Office may impose a fine of up to €5,000.

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 conditions 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.

came into effect the EU's special One Stop Shop (OSS) scheme, distance selling has been significantly simplified. If you want to sell goods by mail order to Austria, you no longer need to register for VAT in Austria. If you are based in an EU country (e.g., Poland), you can register locally for One Stop Shop and easily conduct remote sales to Austria.

Up to a distance selling limit of €10,000 (total sales to all European Union countries), you can ship goods from Poland to Austria at the Polish VAT rate. However, after this threshold, you must register for VAT in Austria or use the OSS procedure.

However, considering the lower VAT rate in Austria (20%) compared to Poland (23%), even voluntary registration for VAT OSS is possible for you and very financially beneficial - you pay less money to the tax office.

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in Austria

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Adrian Andrzejewski, CEO Taxenlight

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, and Niceshops.com.

in Austria, reverse charge mechanismas in most EU countries, transfers responsibility for VAT settlement from the supplier to the purchaser. As the recipient of the service, the purchaser must account for VAT in their Austrian VAT return. Importantly, they can also deduct VAT if certain conditions are met.

The general B2B rules, regulated by Articles 44 and 196 of the VAT Directive, assume that services are taxed where the purchaser is established. The EU reverse charge provisions have been implemented by the Austrian government in local regulations (including § 19 paragraph 1, second subparagraph, of the UStG 1994 and § 3a of the Austrian UStG 1994).

In practice, if, for example, a Polish company provides services to a company registered for VAT in Austria , we have the following invoice:

• The place of supply of the service is in Austria
• The Polish supplier does not charge Austrian VAT on the sales invoice (marked N/A or NP instead of the VAT rate)
• The Austrian buyer settles the VAT himself at the rate applicable in Austria and declares it in his VAT return (reverse-charge mechanism).
• A Polish entrepreneur does not need to have an Austrian VAT number and does not need to register in Austria for VAT purposesif the services are fully taxed on the buyer's side in accordance with the reverse charge principle.

The reverse charge mechanism in Austria applies when Austrian regulations (§ 19 UStG) explicitly shift the obligation to settle VAT to the purchaser. At the same time, this service is not included in the list of exceptions to the general rules. The contractor then does not need to register with the Austrian Tax Office to perform the service. These services include:

• Construction and assembly work: the work is performed in Austria, the contractor is a foreign company (e.g., Polish) not registered for VAT in Austria. The buyer is a company identified by an Austrian VAT number.
• Trade in metals, scrap and waste: covers transactions involving scrap metal (e.g. iron, steel, aluminium, copper), metal and non-metal waste, secondary raw materials and materials intended for recycling.
• Trade in high-value electronics and equipment: applies to transactions above EUR 5,000 (e.g. processors, chips, phones, tablets); VAT is settled by the buyer
• CO₂ emission allowances or other property rights: applies to the sale of CO₂ emission allowances or other similar allowances; VAT is settled by the purchaser.

The reverse charge rules in Austria do not always apply to all B2B services. Austrian regulations provide for a number of exceptions to the general rules, including:

1. Real estate: Services related to property management, leasing, or construction consulting, for example, are subject to Austrian VAT. This does not apply to typical construction/assembly work. The service provider must have an Austrian VAT number.
2. Passenger transport: For passenger transport, VAT is due in Austria for the portion of the route that passes through Austria. The carrier settles the VAT. Important: Reverse charging for such B2B transport may also apply, but with specific apportionment rules (e.g., route length), and invoices must include the correct VAT details and settlement method.
3. Catering and restaurant services: If the services are provided in Austria, the place of taxation is the place where the service is actually provided. In this case, VAT is charged by the service provider.
4. Organizing trade fairs, conferences, events, and exhibitions: If these events take place in Austria, they are subject to local VAT. The organizer charges VAT for services provided (e.g., admission tickets).

Import VAT in Austria is typically paid at the time of import clearance at the border. However, in certain cases, the Austrian Import Deferral (Postponed Import VAT) procedure is available. The rules for applying this mechanism are very similar to those in most EU countries.

The possibility of applying deferred import VAT settlement in Austria is crucial for many companies, as they don't have to "freeze" import VATand then settle it in their declaration or apply for a refund later. Simply put, the deferred import VAT procedure allows companies to avoid paying import VAT at the border during customs clearance. A company importing goods from third countries into Austria can report the import VAT amount on its VAT return. It is then declared as output VAT and, if applicable, as deductible VAT in the same period.

Deferred settlement of import VAT in Austria is possible for entrepreneurs who meet certain conditions:

• The entrepreneur is registered for VAT purposes in Austria  
• The imported goods are used to conduct business activities in Austria
• must be stated in the Austrian customs declaration The amount of import VAT
• The customs agency that submits the customs declaration must indicate in the appropriate field that the entrepreneur is using the deferred VAT import procedure in Austria.
• The settlement of Austrian import VAT takes place in the VAT declaration for the same periodfor which the customs office issued customs documents.

The obligation to settle VAT in Austria depends on the type of business and the place of supply of services or goods. In some situations, using the OSS system is sufficientis required , VAT registration in Austria, even if you use OSS.

We encourage you to read the frequently asked questions about VAT in Austria 2026 (FAQ) below. We are confident you will find the answer to your questions there. And if this article does not answer your questions, please contact us for a free consultation.