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

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.

VAT changes in Austria

In 2016 the VAT rate for accommodation services will increase from 10% to 13%. This change was originally scheduled to take place from 1 April 2016 but will now take effect from 1 May 2016. If a prepayment has been made before 1 September 2015 in respect of accommodation services supplied between 1 May 2016… Read More