{"id":170,"date":"2022-12-22T10:33:23","date_gmt":"2022-12-22T10:33:23","guid":{"rendered":"https:\/\/companyformationaustria.com\/vat-in-austria\/"},"modified":"2023-05-17T01:12:47","modified_gmt":"2023-05-17T01:12:47","slug":"vat-in-austria","status":"publish","type":"post","link":"https:\/\/companyformationaustria.com\/vat-in-austria\/","title":{"rendered":"VAT in Austria"},"content":{"rendered":"\n<p>The&nbsp;<strong>value added tax<\/strong>&nbsp;(VAT) is one of the most important taxes applied by the Austrian Government. It is regulated by the&nbsp;<strong>VAT Act<\/strong>&nbsp;and it is administered by the Ministry of Finance. The&nbsp;<strong>VAT<\/strong>&nbsp;is an indirect tax applied as it is imposed to&nbsp;<strong><a href=\"http:\/\/www.companyformationaustria.com\/company-types-austria\">Austrian companies<\/a><\/strong>&nbsp;and collected from the buyers of goods or services. Foreign investors&nbsp;<strong>opening companies in Austria<\/strong>&nbsp;are required to&nbsp;<strong>obtain a VAT number<\/strong>&nbsp;upon the registration of the company with the Trade Register.<\/p>\n\n\n\n<p>Our&nbsp;<strong><a href=\"http:\/\/www.companyformationaustria.com\/about-us\">company formation agents in Austria<\/a><\/strong>&nbsp;can assists enterprisers who want to open a company in this country.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/companyformationaustria.com\/vat-in-austria\/#vat-rates-in-austria\" title=\"VAT rates in Austria\">VAT rates in Austria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/companyformationaustria.com\/vat-in-austria\/#vat-registration-in-austria\" title=\"VAT registration in Austria\">VAT registration in Austria<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/companyformationaustria.com\/vat-in-austria\/#requirements-for-vat-compliance-in-austria\" title=\"Requirements for VAT compliance in Austria\">Requirements for VAT compliance in Austria<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"vat-rates-in-austria\"><\/span><strong>VAT rates in Austria<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The&nbsp;<strong>VAT<\/strong>&nbsp;is imposed at certain rates&nbsp;<strong>in Austria<\/strong>. The&nbsp;<strong>standard rate of the Austrian value added tax is 20%.<\/strong>&nbsp;In 2016, several rates were reduced. The new rates are:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a 13% for local flights, sport event entrances, wine production, the supply of certain agricultural products;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; a 10% rate for water supply, medicines, local transportation, newspapers and books, social services, hotel accommodation and several other services and products.<\/li>\n<\/ul>\n\n\n\n<p><strong>Austria<\/strong>&nbsp;also enabled a 0%&nbsp;<strong>VAT<\/strong>&nbsp;rate for certain products and services. You can also rely on the&nbsp;<strong><a href=\"http:\/\/www.companyformationaustria.com\/accounting-services-in-austria\">accounting services<\/a><\/strong>&nbsp;provided by our agents in Austria.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"vat-registration-in-austria\"><\/span><strong>VAT registration in Austria<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Even if&nbsp;<strong>VAT registration<\/strong>&nbsp;is not required,&nbsp;<strong><a href=\"http:\/\/www.companyformationaustria.com\/register-company-austria\">Austrian companies<\/a><\/strong>&nbsp;are advised register and&nbsp;<strong>obtain a VAT number&nbsp;<\/strong>because it can be deducted through the&nbsp;<strong>annual VAT returns<\/strong>. Even if there is no registration threshold, certain companies are required to&nbsp;<strong>apply for a VAT number<\/strong>. These are:<\/p>\n\n\n\n<ul>\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; companies selling goods in Austria or in the EU;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; companies storing goods for resale purposes;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; companies involved in distance selling activities;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; companies offering procurement services;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; companies organizing various events;<\/li>\n\n\n\n<li>&#8211;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; restaurants.<\/li>\n<\/ul>\n\n\n\n<p><strong>Annual VAT returns<\/strong>&nbsp;must be filed by the end of April of the next year.&nbsp;<strong>Companies in Austria<\/strong>&nbsp;must also &nbsp;file monthly and quarterly&nbsp;<strong>VAT documents<\/strong>&nbsp;and&nbsp;<strong>pay the VAT<\/strong>&nbsp;related to those periods. Companies in the EU are also entitled to&nbsp;<strong>claim VAT refunds in Austria<\/strong>&nbsp;in a maximum period of 4 months after issuing an invoice.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"requirements-for-vat-compliance-in-austria\"><\/span><strong>Requirements for VAT compliance in Austria<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Companies that are eligible for VAT exemption are those that have an annual turnover that does not exceed 30,000 EUR. All other types of companies are required to&nbsp;<strong>register for VAT purposes<\/strong>&nbsp;with the Austrian tax authorities.<\/p>\n\n\n\n<p>Monthly&nbsp;<strong>VAT returns<\/strong>&nbsp;are due in Austria and a yearly return is due by the end of June each year. Quarterly return submissions are possible but only if the taxpayer has an annual turnover under 100,000 for the year of the assessment.&nbsp;<\/p>\n\n\n\n<p><strong>VAT grouping<\/strong>&nbsp;is possible in Austria if the parent company has a certain level of control over its subsidiary in Austria.<\/p>\n\n\n\n<p>If you want to&nbsp;<strong>open a company in Austria<\/strong>&nbsp;and need assistance with the&nbsp;<strong>VAT registration procedure<\/strong>, please&nbsp;<strong><a href=\"http:\/\/www.companyformationaustria.com\/contact\">contact us<\/a><\/strong>. Our&nbsp;<strong>company registration consultants in Austria<\/strong>&nbsp;can also assist you with the company formation process.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The&nbsp;value added tax&nbsp;(VAT) is one of the most important taxes applied by the Austrian Government. It is regulated by the&nbsp;VAT Act&nbsp;and it is administered by the Ministry of Finance. The&nbsp;VAT&nbsp;is an indirect tax applied as it is imposed to&nbsp;Austrian companies&nbsp;and collected from the buyers of goods or services. Foreign investors&nbsp;opening companies in Austria&nbsp;are required to&nbsp;obtain [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":118,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[147,11,28,146,145],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT in Austria<\/title>\n<meta name=\"description\" content=\"Find here how the VAT applies in Austria. For company formation and accounting services, please contact our Austrian agents.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/companyformationaustria.com\/vat-in-austria\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT in Austria\" \/>\n<meta property=\"og:description\" content=\"Find here how the VAT applies in Austria. 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