Austria VAT (MwSt./USt.) Calculator

Austria VAT Calculator

Austria VAT Calculator




Value added tax (VAT), known as Umsatzsteuer (USt.) or Mehrwertsteuer (MwSt.) in Austria, is a consumption tax charged on most goods and services sold in Austria. As a business registered in Austria, you must charge the applicable VAT rates on your Austrian sales.

There are several different VAT rates in Austria you need to be aware of:

Standard VAT Rate

The standard VAT rate in Austria is 20%. This rate applies to most goods and services including:

  • Clothing and footwear
  • Electronics and appliances
  • Furniture and homewares
  • Hotel accommodation
  • Restaurant meals and beverages

For example, if a jacket costs €100 not including VAT, you would charge €120 to the customer (€100 + 20% VAT of €20).

Reduced Austrian VAT Rates

Austria also has reduced VAT rates of 13% and 10% that apply to certain goods and services:

13% Rate

The 13% VAT rate covers items such as:

  • Animal feed
  • Books and magazines
  • Medical equipment and aids
  • Entry fees for cultural events
  • TV and radio broadcasting services

For example, if a book costs €30 excluding VAT, you would charge €33.90 (€30 + 13% VAT of €3.90).

10% Rate

The 10% reduced VAT rate applies to:

  • Food and non-alcoholic beverages
  • Passenger transport
  • Accommodation
  • Admission fees for sport events
  • Entry fees for parks and museums

So if a museum entry ticket is €15 not including VAT, you would charge customers €16.50 (€15 + 10% VAT of €1.50).

Calculating VAT

To calculate Austrian VAT to charge customers, follow these steps:

Determine VAT rate for item/service

First, establish which VAT rate applies to the good or service you are selling – 20%, 13%, or 10%.

Multiply net price by VAT rate

Then, multiply the net price (excluding VAT) by the applicable VAT rate. This gives you the VAT amount.

For example, for a €500 restaurant meal:

  • VAT rate is 10%
  • 10% of €500 is €50

Add VAT amount to net price to get gross price

Finally, add the VAT amount to the original net price to get your gross price (including VAT) to charge the customer.

In our example:

  • Net price: €500
  • VAT amount: €50
  • Gross price: €500 + €50 = €550

So you would charge €550 to the customer inclusive of 10% VAT.

VAT Refunds for Tourists

International tourists who shop in Austria can claim VAT refunds when they spend over €75.01 in a single day in an individual shop. To claim the refund:

Eligibility

  • Must be a non-EU resident
  • Have export papers from the shop confirming VAT was charged

Process

  • Submit refund documents at airport tax refund desk before leaving EU
  • Submit documents to refund company
  • Receive refund via bank transfer, PayPal, etc within 30 days

Tips for Managing VAT Compliance

As a Austrian business, you must comply with VAT rules by:

Invoicing

  • Issuing proper VAT invoices clearly showing VAT amounts
  • Keeping invoices for record-keeping

Reporting

  • Filing regular VAT returns
  • Paying VAT liability on time

Managing VAT payments

  • Keep VAT amounts separate from other income
  • Remit VAT payments to tax office

Proper compliance procedures will avoid penalties, audits and payment interest.

Conclusion

Austria has a standard VAT rate of 20% with reduced 13% and 10% rates covering certain goods and services. Businesses in Austria or selling to Austrian customers need to charge the right VAT rates, comply with reporting rules, and manage VAT payments properly. A basic understanding of Austrian VAT rules and using a VAT calculator can assist with compliance. Reaching out to an Austrian VAT expert is also recommended for addressing any questions or issues around VAT.

Common Questions around VAT

Here are answers to 5 commonly asked questions about Austrian VAT:

Do I need to register for VAT?


Businesses with over €30,000 in annual Austrian taxable sales must register.

What VAT return periods are there?

You can file monthly, quarterly or annually depending on turnover.

Can I recover input VAT?


VAT registered businesses can recover VAT paid on business purchases.

Are there penalties for errors?

Yes, penalties apply for late registrations, payments, and returns.

Is there a flat rate VAT scheme?

Yes, a 16% flat rate scheme exists for small businesses