A VAT refund guide to Austria
Which countries have reciprocity with Austria?
Learn more about how reciprocity works within VAT by clicking below.
What expenses are claimable in Austria?
Entertainment
Events
Travel Related
General Expenses
Additional Information
| Current VAT Rate | 20% |
| Categories | Entertainment, Events, Travel Related, General expenses |
| VAT in local language | Umsatzsteuer (USt) /Mehrwertsteuer (MwSt) |
| VAT number format | U12345678 (U followerd by 8 digits often referred to as UID number) |
| Exemptions | Entertainment and fuel |
| Key Deadlines | 30th September 2025 (8th directive) and 30th June 2025 (13th Directive) |
| Threshold |
Non-simplified – More than EUR 400 Simplified –EUR 400 or less Super simplified – Not applicable to this VAT Scheme |
| Electronic Invoicing | While electronic invoicing is not compulsory in Austria, it is generally mandatory for business-to-government (B2G) transactions. However, businesses have the option to use e-invoicing voluntarily |
Frequently Asked Questions
1. What are the VAT registration requirements for businesses in Austria?
Businesses must apply for Austrian VAT registration if they exceed local turnover thresholds or engage in taxable activities in Austria. This includes foreign companies with no physical presence in the country. Once registered, businesses receive an Austrian VAT ID, which is required for invoicing and compliance with Austrian VAT law.
2. How can foreign businesses file for a VAT refund in Austria?
Foreign businesses can reclaim Austria VAT on local expenses by filing a VAT tax refund Austria application. EU businesses apply via their national tax portals, while non-EU companies need to submit a physical application. Proper documentation and valid invoices are essential to claim back Austrian VAT successfully.
3. What is the process for obtaining an Austria VAT ID for foreign businesses?
Foreign businesses must complete the Austria VAT registration process to obtain an Austrian VAT ID. This involves submitting necessary documentation to Austrian tax authorities, ensuring compliance with Austrian VAT regulations. The Austria VAT ID is essential for invoicing and claiming VAT refunds in Austria.
4. What expenses are eligible for an Austria VAT refund?
Eligible expenses for an Austria VAT refund include but are not limited to accommodation, transportation (taxi’s and public transport), professional services, and admission to fairs and exhibitions costs incurred in Austria. To reclaim Austrian VAT, businesses must ensure these expenses are directly related to their commercial activities and supported by valid invoices in compliance with with Austria VAT regulations.
Explore VAT reclaim opportunities in
Nearby Countries
Czech Republic
Germany
Poland
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