Standard VAT rate
Reduced VAT rates
Super reduced rate
Monthly or Quarterly (VAT returns are followed by an annual return)
VAT number format
Latest news from Austria
From 1 November 2018, the Austrian government will amend its VAT law to reduce the VAT rate applied on hotel accommodation to 10%. This new rate brings Austria in line with most other European Union countries who already impose a reduced VAT rate on this type of service.
From 1 May 2016 the VAT rate on accommodation services in Austria will increase from 10% to 13%.
From 1 January 2016 Austria has extended the application of TOMS to apply to supplies of travel services made to both VAT registered customers as well as consumers. TOMS is a simplified process for tour operators and by using this it means that they only have to pay VAT on their profit.