按地区划分的税率 Austria

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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

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

官方政府链接: Bundesministerium für Finanzen

20.00%

E-products and services VAT/Sales tax rate

10.00%

Reduced tax rate

税率降低的产品类别

E-Books and electronical publications

免税产品类别

没有数字商品或服务类别可以免税

Reverse charge mechanism for B2B sales

Yes

Tax ID validation required

Yes

When do you have to register

Non-resident companies have to register as soon as goods are being delivered or services are being provided

可在线注册

Yes

Local representative needed

Yes

注册流程

Check Eligibility: Confirm your business needs to register for VAT.
Gather Documents: Collect necessary documents (registration form, proof of identity, etc.).
Submit Application: Send the completed form and documents to the tax office in Graz-Stadt.
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.

List of digital and electronic services liable for tax

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

Penalties may be incurred for late payment, late filing and misdeclarations. In severe cases, Austrian tax authorities can initiate fiscal criminal law proceeding, but penalties can also be mitigated if a voluntary disclosure is made.

注册门槛

无门槛,非居民公司必须注册增值税

申报间隔

Monthly: if turnover exceeds EUR 100.000
Quarterly: if turnover is up to EUR 100.000
Annually: Annual VAT return has to be filed regardless of turnover value

申报截止日期

Monthly and quarterly: The 15th of the second month following the end of the reporting period

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

E-invoicing requirements

Not mandatory

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

轻松管理订阅和计费

Austria’s VAT on Digital Services

With a standard VAT rate of 20%, Austria follows the EU-mandated standard for digital services such as SaaS (Software as a Service). This standard rate applies to most goods and services, providing a consistent tax treatment across different industries. It’s important to note that a reduced VAT rate of 10% may apply based on specific categorization within the EU regulations.

多币种支持

VAT Compliance Essentials: Filing Deadlines, Payments, and Record Retention

To ensure compliant VAT handling, understanding the filing obligations is crucial. Businesses exceeding €100,000 in turnover are required to file monthly. Those under this threshold can file quarterly or annually. However, an annual VAT return remains mandatory regardless of turnover. Payment settlements follow the established filing frequency with an applicable deadline, typically set as the 15th of the second month following the reporting period. For annual reports, payments are due by June 30th following the taxable year. To uphold proper record-keeping, businesses must maintain accurate invoices along with MOSS (Mini One Stop Shop) information for up to 10 years.

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