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Austria implemented a European Value Added Tax regime in 1973, replacing its sales tax. Locally, it is called Umsatzeteuer.

The Austrian VAT rules are incorporated in the Value Added Tax Act 1994.  This was enacted to implement the European Union VAT rules for the following year, when Austria joined the EU.  This Act is backed up by secondary legislation and judicial reviews.  In addition, the Ministry of Finance, which oversees the running of the VAT system, provided regular notices (Verodnungen) and decrees (Erlässe)

The Austrian VAT system follows the European Union regime, which is laid out in the EU VAT Directives.  The covers the obligations for registering foreign companies for VAT, their VAT return obligations and compliance rules.

  • Importing goods into Austria from outside the European Union.
  • Intra-community sales (dispatches) or purchases (acquisitions) of goods from another EU country
  • Buying and selling goods in Austria.
  • Holding goods in Austria on a consignment stock basis.  Call off stock arrangements are exempt.
  • E-commerce sales of goods to consumers, subject to Austrian VAT registration thresholds.
  • Organising live conferences or exhibitions with on the door payments.
  • If a company is otherwise a non-VAT trader, but is receiving services in Austria under the reverse charge rule.
  • The self supply of goods.
 
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