VAT RATES – Austria

see also :
– VAT compliance insight about Austria
– Intrastat compliance in Austria

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – reduced rate : 13.00 %Animal or vegetable fertilisers (except guano), whether or not mixed together (but not chemically treated)
• VAT – standard rate : 20.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 20.00 %
Agricultural inputs
• VAT – reduced rate : 10.00 %
• VAT – reduced rate : 13.00 %Breeding and keeping of certain animals (cattle, pigs, sheep, goats, poultry, etc.) and growing plants as services which directly serve the animal breeding or the artificial insemination of the animals above
Cut flowers and plants for decorative use
• VAT – reduced rate : 13.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• VAT – reduced rate : 10.00 %
Cut flowers and plants for food production
• VAT – reduced rate : 10.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 20.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 20.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 20.00 %
• VAT – reduced rate : 13.00 %Wine from farm production carried out by the producing farmer
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 20.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 20.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Adults
• VAT – standard rate : 20.00 %
clothing – Children
• VAT – standard rate : 20.00 %
Footwear – Children
• VAT – standard rate : 20.00 %
Footwear – Adult
• VAT – standard rate : 20.00 %
Furs
• VAT – standard rate : 20.00 %
children nappies
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 20.00 %
Petroleum products – Heating oil
• VAT – standard rate : 20.00 %
Petroleum products – LPG
• VAT – standard rate : 20.00 %
Petroleum products – Lubricants
• VAT – standard rate : 20.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• VAT – reduced rate : 10.00 %Medicinal products according to the Austrian Medicines Act

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 20.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 20.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 20.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• VAT – standard rate : 20.00 %
Energy products – Electricity
• VAT – standard rate : 20.00 %
Energy products – Firewood
• VAT – reduced rate : 13.00 %
Energy products – Natural gas
• VAT – standard rate : 20.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 20.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – reduced rate : 10.00 %
Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
• VAT – reduced rate : 10.00 %
Treatment of waste and waste water
• VAT – reduced rate : 10.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 20.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 13.00 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by road
• VAT – reduced rate : 10.00 %
Domestic transport of passengers – by sea
• VAT – exempted : %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %Except Lake Constance
International transport of passengers – by rail
• VAT – reduced rate : 10.00 %
International transport of passengers – by road
• VAT – reduced rate : 10.00 %
International transport of passengers – by sea
• VAT – exempted : %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – standard rate : 20.00 %
Bars and cafés
• VAT – standard rate : 20.00 %
Restaurant and catering services (as listed in annex III)
• VAT – reduced rate : 10.00 %
Take Away
• VAT – reduced rate : 10.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 10.00 %
Bars and cafés – night clubs
• VAT – standard rate : 20.00 %
Consumption on board ships, aircraft or trains – services
• VAT – standard rate : 20.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 20.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• VAT – reduced rate : 10.00 %
Periodicals (as listed in annex III)
• VAT – reduced rate : 10.00 %
Phone/ fax/ telex/etc.
• VAT – standard rate : 20.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – standard rate : 20.00 %
• VAT – exempted : %
Arrangements for the taxation of gold – Iingots and bars
• VAT – exempted : %

REAL ESTATE ACTIVITIES

Building land
• VAT – exempted : %
Construction work on new buildings
• VAT – standard rate : 20.00 %
Supplies of new buildings
• VAT – standard rate : 20.00 %
• VAT – exempted : %
• VAT – standard rate : 20.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – standard rate : 20.00 %

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
• VAT – standard rate : 20.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – standard rate : 20.00 %
Medical equipment for disabled persons (as listed in annex III)
• VAT – standard rate : 20.00 %
Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
• VAT – standard rate : 20.00 %
Social housing (as listed in annex III)
• VAT – standard rate : 20.00 %
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 20.00 %
Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
• VAT – exempted : %
• VAT – reduced rate : 10.00 %Hospital and nursing homes; retirement, blind and sick homes and those institutions that have a license as sanatoria or medical facilities according to the applicable legislation on natural healing spa and health resorts, provided that services directly related to the health or spa treatment, or directly involved in the care of foster children are concerned, and the revenues do not fall under § 6 Art. 1 no. 18 or 25.

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – reduced rate : 13.00 %
E-books
• VAT – standard rate : 20.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – reduced rate : 13.00 %
Jewels
• VAT – standard rate : 20.00 %
Books on other physical means of support (as listed in annex III)
• VAT – standard rate : 20.00 %Electronically supplied publications
Books (as listed in annex III)
• VAT – reduced rate : 10.00 %
Taxation of works of art, collector’s items and antiques
• VAT – standard rate : 20.00 %
• VAT – margin scheme : %
Admission to amusement parks (as listed in annex III)
• VAT – reduced rate : 13.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – reduced rate : 10.00 %
Writers, composers etc. (as listed in annex III)
• VAT – standard rate : 20.00 %
• VAT – reduced rate : 13.00 %The turnover from working as an artist
Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
• VAT – exempted : %Theaters, concerts, museums, zoos or botanical gardens if carried out by public bodies or non-profit organisations
• VAT – reduced rate : 13.00 %If not exempt: theaters, concerts, museums, zoos or botanical gardens if carried out by non-profit organisations
Admission to sporting events (as listed in annex III)
• VAT – reduced rate : 13.00 %
Use of sporting facilities (as listed in annex III)
• VAT – exempted : %
Travel Agency
• VAT – standard rate : 20.00 %
• VAT – margin scheme : %
TV licence (as listed in annex III)
• VAT – reduced rate : 10.00 %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 20.00 %
Services supplied by lawyers
• VAT – standard rate : 20.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 20.00 %

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