Taxes in Europe Database v2
1994 Turnover Tax Law, BGBl. No 663/1994, as last amended by BGBl. I 2014/40.
The federal government (~70%), the provincial governments (~20%) and the local authorities (~10%).
Territories reffered to in article 6 2006/112/EC are excluded.
Mini One Stop Shop (MOSS)/Electronically-supplied services by 1.1.2015
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).
Basis of assessment:
see below (comments)
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)
Input tax paid.
Without input tax deduction (exempted turnovers):
With input tax deduction (zero rated turnovers):
reduced rate (10%) for the letting of immovable property for recidential use
reduced rate (10%) for wines produced on an agricultural holding by the producer-farmer
reduced rate (10%) for the supply of live plants and other floricultural products
Standard rate 20.00% (19% in the areas Jungholz and Mittelberg)
Reduced rate 10.00%: for food, dwelling, public transport, books, newspapers, etc.
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.
Federal tax administration.
Common flat-rate scheme for farmers
Average rate for input-VAT for certain economic activities.