Austria applies different VAT rates depending on the type of goods or services supplied. The correct VAT rate must always be used when selling goods or services to Austrian customers.

Standard VAT Rate – 20%

The standard Austrian VAT rate is:

20%

This applies to most goods and services, including:

• Electronics
• General consumer goods
• Professional services
• Most ecommerce sales
• Digital products and services

Reduced VAT Rate – 10%

Austria applies a reduced VAT rate of:

10%

This commonly applies to:

• Most food products
• Books, newspapers and magazines
• Medicines and pharmaceutical products
• Passenger transport
• Hotel accommodation
• Residential rent
• Certain restaurant services

Reduced VAT Rate – 13%

Austria also applies a second reduced VAT rate of:

13%

This commonly applies to:

• Cultural services and events
• Museums and zoos
• Sporting events
• Some agricultural products
• Wine sales from producers
• Domestic air travel
• Certain leisure services

Zero-Rated VAT – 0%

A 0% VAT rate may apply to certain transactions such as:

• Intra-EU supplies of goods
• Exports outside the EU
• Certain international transport services

Specific conditions and evidence requirements must be met for zero-rating to apply.

Important Notes

• VAT rates can vary depending on the exact product or service supplied.
• Businesses are responsible for ensuring the correct VAT rate is applied.
• Incorrect VAT treatment can lead to penalties or reassessments by the Austrian tax authorities.

If you are unsure which VAT rate applies to your sales, we recommend seeking professional VAT advice before filing your return.

Additional Information

For official Austrian VAT information, please refer to the Austrian tax authority guidance or consult your VAT advisor.