Austrian VAT Rates
Navigating the Value Added Tax (VAT) landscape in Austria can seem like a daunting task, but it doesn’t have to be.
Whether you’re a budding entrepreneur or an established business owner looking to expand into the Austrian market, this guide is designed to simplify the essentials of Austrian VAT for you.
What is the VAT rate in Austria?
Austria’s VAT system is similar to that of other EU countries, with a few key rates to be aware of:
- Standard Rate (20%): This rate applies to most goods and services.
- Reduced Rate (10%): Catering to necessities, this rate covers items like foodstuffs, books, and pharmaceuticals.
- Special Rate (13%): Certain services, including lodging and cultural events, fall under this category.
VAT exemptions and special cases
Just like in the UK, Austria has a list of VAT-exempt goods and services, including:
- Healthcare: Medical services provided by doctors and hospitals.
- Education: Formal education services offered by recognized institutions.
- Financial Services: Typical banking and insurance services.
Current Status on all EPR Categories in Austria (Subject to Regulatory Updates)
Environmental Product Responsibility (EPR) is a crucial aspect of compliance in Austria.
| Categories | Legislation Enforcement Date |
| Packaging | 01/01/2023 |
| WEEE | 01/01/2023 |
| Batteries | 01/01/2023 |