Austria VAT (USt) 2026 — 20% Standard, 10%/13% Reduced

Austria applies a 20% standard USt rate (Umsatzsteuer) and two reduced rates — 10% and 13% — in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 USt Rates at a Glance

Last verified: 27 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Austria applies three reduced rates — 4.9%, 10% and 13%. Use the VAT calculator in Custom-rate mode to compute any amount at any of these rates, or check an Austrian VAT number format with the VAT validator.

What Each Reduced Rate Covers

Category examples only — exact treatment depends on the precise product or service and current national conditions. Confirm with your tax authority.

4.9% Ermäßigter Steuersatz

• Selected staple foods — bread, butter, eggs and milk. This rate applies only to the foods listed in Annex 3 to the VAT Act, and has applied since 1 July 2026, when it replaced the previous 10% rate for those items.

10% Ermäßigter Steuersatz

• Residential lets — rental of property for residential purposes.
• Accommodation — stays in furnished living and sleeping rooms, together with related ancillary services such as heating.
• Camping sites — rental of land used for camping.
• Waste collection — refuse collection services.
• Books, newspapers and magazines — print and digital editions.
• Foodstuffs — food and non-alcoholic drinks that are not on the 4.9% staple-food list.

13% Ermäßigter Steuersatz

• Living animals, plants and firewood.
• Artists’ services — supplies made in the course of activity as an artist.
• Film and circus performances.
• Sports events — admissions to sporting events.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate USt automatically.

Kleinunternehmerregelung — The Small Business Exemption

Austria offers a VAT exemption for small businesses known as the Kleinunternehmerregelung:

• Eligibility: annual turnover below €55,000 in the previous calendar year and expected turnover below €55,000 in the current year.
• Effect: you do not charge USt on invoices, do not file VAT returns, and cannot reclaim input VAT on purchases.
• Invoice impact: your invoices must NOT show a VAT amount.
• Loss of exemption: if turnover passes €55,000 during a calendar year, the exemption still covers supplies already made, but the sale that crosses the limit and every supply after it must be charged USt. The exemption then also does not apply in the following calendar year, because the limit was exceeded.
• Voluntary registration: you can voluntarily register for VAT even below the threshold if reclaiming input VAT is beneficial.

Calculate your gross quote regardless of scheme with the VAT calculator — use 0% in Custom mode if you are Kleinunternehmer.

VAT Registration in Austria

1. Who must register: any business exceeding the €55,000 Kleinunternehmer threshold, plus all non-Austrian businesses making taxable supplies in Austria.
2. Where: register via FinanzOnline (Austria's online tax portal) or your local Finanzamt.
3. What you receive: a Steuernummer (tax number) and optionally a UID-Nummer (VAT ID) from the Finanzamt. The UID-Nummer is required for all cross-border B2B transactions.
4. Non-EU businesses: must appoint a fiscal representative (Abgabenvertreter) in Austria before registering for USt.
5. Timeline: register before you start making taxable supplies. Late registration can trigger backdated USt assessments and penalties.

Austrian Invoice Requirements

Under the Austrian Umsatzsteuergesetz (UStG, §11) and the EU VAT Directive (Articles 226–231), every USt invoice issued by an Austrian business must contain:

1. Supplier details — full legal name, registered address, Steuernummer or UID-Nummer.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed in the numbering series.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding USt.
7. Rate and amount — applicable USt rate (20%, 13% or 10%) per line, net subtotal per rate, total USt amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references, Kleinunternehmer notice if exempt.

Build a compliant Austrian invoice in seconds with the invoice generator — select 20%, 13% or 10% rate, add your Steuernummer, and export as PDF.

Reverse Charge in Austria

The reverse charge mechanism shifts VAT accounting from seller to buyer in these Austrian scenarios:

• B2B services from Austria to an EU customer: you invoice at €0 USt with a reference like: "Steuerschuldnerschaft des Leistungsempfängers — Art. 196 Richtlinie 2006/112/EG." Both your UID-Nummer and the customer's must appear on the invoice.
• B2B services received from abroad: if a non-Austrian supplier provides services to your Austrian business, you self-account Austrian USt under the reverse charge and report it on your return.
• Domestic construction: the main contractor self-accounts USt on payments to subcontractors in the construction sector (§18 UStG).
• Specific supplies: sales of scrap metal, gold, mobile phones, computers, consoles and tablets over EUR 10,000 — the buyer self-accounts USt regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker before invoicing.

OSS — Austria and the One Stop Shop

Austria participates in the EU One Stop Shop (OSS) since 1 July 2021. What this means for Austrian sellers:

• B2C distance sales of goods to other EU countries — once your pan-EU cross-border turnover passes €10,000 per year, you must charge the destination country's USt rate and declare it through OSS.
• Registration: register for OSS via FinanzOnline. You file one quarterly OSS return covering all destination countries, and Austria distributes the collected USt to each member state.
• Below €10,000: you may charge Austrian 20% USt on all B2C cross-border sales (domestic simplification).
• B2B: OSS does not apply to B2B — reverse charge governs those transactions.

Run any scenario through the reverse-charge vs OSS checker to confirm the correct treatment.

Worked Examples

Worked Example — Adding 10% Reduced USt

An Innsbruck hotel invoices accommodation worth €600 net. The reduced 10% rate applies to hotel stays.

Gross = €600 × 1.10 = €660 · USt = €60

Verify instantly with the VAT calculator — select Austria and set 10% in Custom-rate mode.

How to Use the Austrian VAT Calculator

1. Select Austria from the country dropdown — the standard 20% rate auto-fills.
2. Choose mode: Add USt (net → gross), Remove USt (gross → net), or Custom rate (use 10% or 13% for reduced items).
3. Enter the amount and click Calculate. Net, USt and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Austrian Federal Ministry of Finance (Bundesministerium für Finanzen) and EUR-Lex. Always confirm with your local Finanzamt or Steuerberater.