See also :
VAT INTRASTAT in Austria
VAT rates in Austria

GENERIC INFORMATION

Austria is a former European Union Member State

VAT number format in Austria :
EU format : ATU12345678

local format : 123 / 4567

Date of introduction of VAT in Austria :
1 January 1973

Local transposition of EU Directive :
Value Added Tax Act, Promulgated, State Gazette No. 63/4.08.2006, effective 1.01.2007, last amended and supplemented, SG No. 96/6.12.2019, effective 1.01.2020.

http://www.minfin.bg/en/page/982?lt=1

Competent authority :
The Federal Ministry of Finance (http://www.bmf.gv.at)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
Tax Policy Directorate, Tax Policy Analysis Unit

+359 2 9859 2862

HOW VAT IS APPLIED IN Austria

VAT rates :

  • standard : 19%, 20%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    10%, 13%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    exempt; exempt with credit

Please note that we have a detailed application of VAT rates per goods and services in Austria :
See our section https://becompliant.tax/vat-rates-austria

INTRASTAT and EUROPEAN SALES LIST IN Austria

Form and submission of ECSL in Austria :
U13 (last working day of month following period : monthly / quarterly)
Form and submission of Intrastat in Austria :
10th day of month following period

VAT COMPLIANCE IN Austria

Form name(s) : U30

Monthly VAT returns :

Conditions to submit monthly returns in Austria :
Turnover (VAT exclusive) in preceding year overEUR100,000
Due date of monthly returns in Austria :
1 month and 15 days after the end of the month for which the tax is calculated
When to pay VAT under monthly return scheme in Austria :
same as return

Quarterly VAT returns :

Conditions to submit quarterly returns in Austria :
Turnover (VAT exclusive) in preceding year below EUR100,000
Due date of quarterly returns in Austria :
1 month and 15 days after the end of the quarter for which the tax is calculated
When to pay VAT under quarterly return scheme in Austria :
same as return

Yearly VAT returns :

Conditions to submit yearly returns in Austria :
All other cases
Due date of yearly returns in Austria :
April 30th for the annual return, in case of electronic transmission June 30th of the following year

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :

EUR 35,000 EUR 11,000 (acq. exempted pers.)

VAT and INTRASTAT compliance in Austria

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