Navigation path


Generic Tax Name VAT
Tax name in the national language Umsatzsteuer - Mehrwertsteuer
Tax name in English Turnover tax - value-added tax
Member State AT-Austria
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

1994 Turnover Tax Law, BGBl. No 663/1994, as last amended by BGBl. I 2014/40.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The federal government (~70%), the provincial governments (~20%) and the local authorities (~10%).

 
Geographical Scope
Territories excluded (article 6 2006/112/EC)

Territories reffered to in article 6 2006/112/EC are excluded.



Comments
 
Taxpayers
Included taxable persons doing occasional transactions (article 12 2006/112/EC)


Comments

Special scheme for SMEs (article 281 2006/112/EC and following) None
Exemption
Graduated relief
Turnover threshold: 30,000.00  EUR/Natcur
Comments

Common Flat-rate scheme for farmers (article 295 2006/112/EC and following) None
All categories
Some categories
Flat rate compensation percentage (general):
10.00 %
Flat rate compensation percentage for forestry:
10.00 %
Flat rate compensation percentage for fisheries:
10.00 %
Comments

There is a special scheme on the following





Comments

Mini One Stop Shop (MOSS)/Electronically-supplied services by 1.1.2015


Special derogations to continue to tax (annex X)




Comments

Special derogations to continue to exempt (annex X)













Comments


Comments

Traders effecting taxable supplies.

Persons liable to customs duty (on imports).

In some cases the tax liability is transferred to the recepient (reverse-charge system).

 
Tax object and basis of assessment
The following items are regarded as supply of goods and hence taxed under VAT (article 14 - 15 2006/112/EC)




Comments

The following items are regarded as supply of goods and hence taxed under VAT (article 18 2006/112/EC)



Comments

By derogation to article 26 paragraph 1, the following item(s) are not regarded as supply of services and hence not subject to VAT (article 26(2) 2006/112/EC)


Comments

By application of article 27 of 2006/112/EC, the following item is treated as supply of services The supply by a taxable person of a service for the purposes of his business, where the VAT on such a service, were it applied by another taxable person, would not be wholly deductible
Comments


Comments
  • Supplies of goods and services effected for consideration by a trader in the course of his business.
  • Own consumption.
  • Imports of goods.
  • Intra‑Community acquisitions.

 

Basis of assessment:

  • In the case of sales of goods or services: the consideration (excluding tax).
  • In the case of own consumption: normally the purchase price plus incidental costs, or the prime cost or production cost (excluding tax).
  • In the case of imports: the customs value plus import duties (excluding import turnover tax) and certain other additions.
  • In the case of intra‑Community acquisitions: the consideration (in the case of importation, the purchase price plus incidental costs or the prime cost).
 
Deductions, Allowances, Credits, Exemptions
Exempted sectors*

see below (comments)


Special Measures derogating from the normal VAT rules in accordance with Article 395 of Directive 2006/112/EC*

2012/705/EU (Austria is authorised to exclude VAT borne on goods and services from the right to deduct when they are used more than 90% for private purposes) 

2010/710/EU (reverse charge for mobile phones and computer chips for which the taxable amount is equal to or higher than 5,000 EUR)



Comments

Deductions

Input tax paid.

 

Exemptions

Without input tax deduction (exempted turnovers):

  • social security
  • certain educational, cultural, health and social services (e.g. schools, theatres, nurses, homes for elderly people, physicians, dentists)
  • other (e.g. banks, insurance companies, property transactions)
  • small business (if turnovers do not exceed 30,000 EUR a year)

With input tax deduction (zero rated turnovers):

  • deliveries for export, commission processing of goods for export and certain transactions; intra‑Community supplies.
 
Rate(s) Structure
Standard VAT rate Rate: 20.00 %
Comments

Reduced rate 1

(article 98 of Directive - Annex III of Directive)
Rate: 10.00 % on full or part of the following items

Article 98(2) 2006/112/EC

Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs
Supply of water
Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection
Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods, and supply of children's car seats
Transport of passengers and their accompanying luggage
Supply, including on loan by libraries, of books on all physical means of support (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), newspapers and periodicals, other than material wholly or predominantly devoted to advertising
Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities
Reception of radio and television broadcasting services
Supply of services by writers, composers and performing artists, or of the royalties due to them
Provision, construction, renovation and alteration of housing, as part of a social policy
The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied
Window cleaning and cleaning in private households
Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings
Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages
Admission to sporting events
Use of sporting facilities
Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work, in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136
Supply of services by undertakers and cremation services, and the supply of goods related thereto
Provision of medical and dental care and thermal treatment in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1)
Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13
Minor repairs of bicycles
Minor repairs of shoes and leather goods
Minor repairs of clothing and household linen (including mending and alteration)
Domestic care services such as home help and care of the young, elderly, sick or disabled
Hairdressing

Article 102 2006/112/EC

Supply of natural gas
Supply of electricity
Supply of district heating

Article 103(1) 2006/112/EC

Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)
Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)
Original sculptures and statuary, in any material, provided that they are executed entirely by the artists.
Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00); on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989
Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each
Individual pieces of ceramics executed entirely by the artist and signed by him
Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith's and silversmith's wares
Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included
Postage or revenue stamps, postmarks, first-day covers, pre-stamped stationery and the like, used, or if unused not current and not intended to be current (CN code 9704 00 00)
Collections and collector's pieces of zoological, botanical, mineralogical, ethnographic or numismatic interest (CN code 9705 00 00)
Goods, other than works of art or collector's items, which are more than 100 years old (CN code 9706 00 00)
Comments


Special reduced VAT rate for specific regions (including articles 104 and 105 2006/112/EC) Rate: 19.00 %
Regions Jungholz, Mittelberg
Comments

Special provisions under article 110 2006/112/EC (existing provisions prior to 1991):No

Special provisions under articles 111 2006/112/EC:No

Special provisions under articles 112 2006/112/EC:No

Special provisions under articles 113 2006/112/EC:No

Special provisions under articles 114 2006/112/EC:No

Special provisions under articles 115 2006/112/EC:No

Special provisions under articles 116 2006/112/EC:No

Special provisions under articles 117 2006/112/EC:Yes

reduced rate (10%) for the letting of immovable property for recidential use


Special provisions under articles 118 2006/112/EC:No

Special provisions under articles 119 2006/112/EC:Yes

reduced rate (10%) for wines produced on an agricultural holding by the producer-farmer


Special provisions under articles 120 2006/112/EC:No

Special provisions under articles 121 2006/112/EC:No

Special provisions under articles 122 2006/112/EC:Yes

reduced rate (10%) for the supply of live plants and other floricultural products



Comments

Standard rate 20.00% (19% in the areas Jungholz and Mittelberg)

Reduced rate 10.00%: for food, dwelling, public transport, books, newspapers, etc.

 
Tax due date

One month and 15 days after the end of the month for which the tax is calculated.

If the turnover did not exceed 100,000 EUR the previous year, the tax has to be paid one month and 15 days after the end of a quarter of a year for which the tax is calculated.

 

Annual final assessment.

 
Tax collector

Federal tax administration.

 
Special features

Common flat-rate scheme for farmers

Average rate for input-VAT for certain economic activities.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d211

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 24,563.00 EUR 7.75
2011 23,447.00 EUR 7.60
2010 22,734.52 EUR 7.72
2009 22,158.98 EUR 7.74
2008 21,934.70 EUR 7.51
2007 20,969.50 EUR 7.43
2006 19,735.40 EUR 7.41
2005 19,413.50 EUR 7.67
2004 18,589.70 EUR 7.70
2003 17,892.90 EUR 7.75
2002 17,972.00 EUR 7.94
2001 17,250.90 EUR 7.84
2000 16,840.00 EUR 7.90

Comments