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VAT System in Austria: A Streamlined Framework for Tax Administration

The VAT (Value Added Tax) system in Austria aligns with EU regulations, establishing a streamlined framework for tax administration in accordance with the “Sixth Council Directive 77/388/EEC.” Implemented in 1973, this system unifies procedures within the European Union, enhancing compliance and ensuring tax efficiency for businesses operating within the region.

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Austria adopted the EU VAT system in 1973, integrating with European tax regulations to enhance compliance and efficiency.

官方政府链接：奥地利联邦财政部

20.00%

电子产品和服务增值税/销售税率

10.00%

降低的税率

税率降低的产品类别

电子书和电子出版物

免税产品类别

没有数字商品或服务类别可以免税

B2B销售的反向收费机制

是

需要验证税务识别号

是

何时需要注册

非居民公司必须在交付商品或提供服务后立即注册。

可在线注册

是

Local representative needed

是

注册流程

检查资格：确认您的企业是否需要注册增值税。
收集文件：收集必要的文件（注册表格、身份证明等）。
提交申请：将填写完整的表格和文件发送至格拉茨市税务局。
Appoint Fiscal Representative: If outside the EU, appoint a fiscal representative.
Receive VAT Number: Wait for your unique VAT number (4-6 weeks).
Start Reporting: Begin filing VAT returns and paying VAT.

应纳税的数字和电子服务清单

E-books and digital publications, music downloads and streaming services, online courses and educational content, software and applications (including mobile apps), video games and in-game purchases, subscription-based services (such as streaming platforms like Netflix), cloud storage and computing services, digital advertising services, website hosting and domain registration, and online newspapers and magazines are all examples of digital products and services.

Penalties

逾期付款、延迟申报和错误申报可能会产生罚款。在严重情况下，奥地利税务机关可以启动财政刑法诉讼程序，但如果主动披露，罚款也可以减轻。

注册门槛

无门槛，非居民公司必须注册增值税

申报间隔

每月：如果营业额超过 100,000 欧元
每季度：如果营业额不超过 100,000 欧元
每年：无论营业额多少，都必须提交年度增值税申报表

申报截止日期

每月和每季度：报告期结束后第二个月的 15 日

Annually: Must be filed by June 30 of the following year

电子发票要求

非强制性

记录保存

Invoices (that must be issued within six months after the delivery of the goods/product), turnover via MOSS (Mini One Stop Shop) must be kept for 10 years and VAT returns

奥地利数字服务增值税

奥地利的标准增值税率为20%，符合欧盟对SaaS（软件即服务）等数字服务的强制标准。此标准税率适用于大多数商品和服务，为不同行业提供一致的税务处理。需要注意的是，根据欧盟法规中的具体分类，可能会适用10%的较低增值税率。

增值税合规要点：申报截止日期、付款和记录保留

为确保符合增值税处理规定，了解申报义务至关重要。营业额超过10万欧元的企业必须每月申报。低于此门槛的企业可以按季度或年度申报。但是，无论营业额多少，年度增值税申报仍然是强制性的。付款结算遵循既定的申报频率，并有适用的截止日期，通常设定为报告期后第二个月的15日。对于年度报告，付款应在纳税年度之后的6月30日之前支付。为了维护适当的记录，企业必须保存准确的发票以及MOSS（迷你一站式商店）信息长达10年。

How does the Austrian VAT system impact SaaS businesses?

The Austrian VAT system dictates that a 20% standard rate applies to the supply of SaaS, just like it does with the supply of other goods and services. While this system ensures smooth and integrated processes, understanding individual compliance aspects is critical for SaaS providers operating in Austria.
What should SaaS companies do to remain compliant with VAT regulations in Austria?

Staying compliant means recognizing both the filing frequency for VAT returns and the deadline for each. For most SaaS companies based in Austria, monthly filing would be required as the turnover exceeds the €100,000 threshold; however, it is always wise to validate your individual case with an expert. Ensure accurate record-keeping with invoices and any applicable MOSS data readily available for the required 10 years.
If a customer is outside of Austria, would the SaaS company still charge them VAT?

While the 20% standard VAT rate does apply throughout Austria, the location of the customer may determine the applicable VAT rate. If your customer resides within another jurisdiction within the EU, they could be subject to the applicable VAT rate in their country and a reverse charge mechanism.

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