VAT in Austria guide

VAT rates

In Austria, the VAT rate depends on where the supply is made.

• In the regions of Jungholz and Mittelberg, the standard rate is 19%.
• In the rest of Austria, the standard rate is 20%.
• Reduced rates of 10% and 13% also apply.
• The standard VAT rate applies to all supplies of goods or services, unless a specific provision allows a reduced rate or exemption.

Austrian VAT for digital service providers

Apart from the Mini One-Stop Shop scheme, the general rules for supplies apply to digital supplies as well.

Mini One-Stop Shop

The optional simplification measure called the “Mini One-Stop Shop” (MOSS) with respect to digital services, telecommunication services and broadcasting services supplied in a B2C context. The supply of these services is generally considered as taking place in the Member State of the customer, not the Member State of the supplier.The MOSS scheme allows all taxable persons supplying digital services, telecommunication services or broadcasting services to nontaxable persons in EU Member States in which they do not have an establishment, to account for the VAT due on those supplies via a web portal in the Member State in which they are identified. The MOSS allows qualifying taxable persons to avoid registering in each Member State of consumption. The MOSS simplification is available both for taxable persons established in the EU and outside the EU. The MOSS generally mirrored the scheme that was in place for non-EU established suppliers of electronically supplied digital services, telecommunication services or broadcasting services supplied to final consumers. Persons already registered under the pre-existing scheme for electronically supplied digital services, telecommunication services or broadcasting services, should retain their existing individual VAT identification numbers for the purposes of the MOSS.

VAT rates

The term “taxable supplies” refers to supplies of goods and services that are liable to a rate of VAT.

Late – registration penalties

Usually there is no special penalty for late VAT registration. Furthermore, if the tax authorities notice that VAT was not declared and paid due to a non-registration, it could lead to fiscal criminal proceedings.