Supplying in Austria
Even if an entrepreneur conducts his business from abroad, certain transactions may be taxable in Austria (notably the supply of goods and services, the intra-EU acquisition of goods, imports). Where the supply of goods occurs in Austria or the supply of services is made in Austria (i.e. the place of supply of goods or services is in Austria) such supply is, in principle, taxable in Austria as well. The standard VAT rate is 20 %, the reduced rate is 10 %. Further information is available on the following pages:
Transactions taxable in Austria
Even if an entrepreneur conducts his business from abroad, certain transactions may be taxable in Austria.
In order to claim input VAT on the basis of an invoice, such invoice must show specific details. In order to claim deduction of input VAT it is required that an invoice show in principle all invoice details. These rules governing the issue of invoices also apply to invoices concerning advance payments and self-billing. Simplifications are provided for small-value invoices, travel tickets and documentation with regard to tourist luggage
This section provides information on the reverse charge system and its application.
Refund or deduction of input VAT is possible only where such input VAT is deductible according to the Austrian VAT Act 1994. The VAT Act provides that the entrepreneur is allowed to deduct as input VAT the amount of VAT separately shown on an invoice, issued to him by other entrepreneurs for supplies of goods and services which have been effected in Austria for the purpose of his business.
Collection of VAT
The following information is addressed to foreign entrepreneurs regarding the collection of VAT.
The tasks and criteria of a fiscal representative are explained on the following page.
Deduction of import VAT in specific cases
The Ordinance published in Federal Gazette II No. 584/2003 constitutes a special rule for the deduction of import VAT and may be applied in the case of certain chain transactions and supplies of contract work taxable as supplies of goods by foreign entrepreneurs if the requirements mentioned on the following page are fulfilled.
Cross-border passenger transport services
Examples for the application of the Austrian VAT referring to cross-border passenger transport in busses, cars or taxis in or through Austria are available on this page.
The current threshold in Austria is 35,000 Euro (since 1 January 2011)