Standard VAT rate

20%

Country code

AT

Reduced VAT rates

10%, 13%

Super reduced rate

N/A

VAT returns

Monthly or Quarterly (VAT returns are followed by an annual return)

VAT number format

AT U12345678

Latest news from Austria

Austria reduces VAT on hotels to 10%

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.

Reminder: The Austrian VAT rate on accommodation will increase

From 1 May 2016 the VAT rate on accommodation services in Austria will increase from 10% to 13%.

Application of TOMS extended from January 2016 in Austria

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.