Austrian VAT (Umsatzsteuer) Guide for Small Businesses
Austria's VAT system has three rates, a different registration threshold than Germany, and its own reporting portal. Here's how it works.
Austrian VAT, called Umsatzsteuer (USt), works on the same fundamental principle as German VAT: you collect it from customers and remit it to the Finanzamt, while reclaiming the VAT you paid on business expenses. But the rates, thresholds, and reporting mechanics are meaningfully different.
The Three Rates
Austria uses three VAT rates. The standard rate is 20%, which applies to most goods and services. The intermediate rate of 13% applies to cultural events, passenger transport, and certain food and accommodation services. The reduced rate of 10% applies to food, books, medicines, public transport, and residential rental.
Unlike Germany’s 19%/7% split, Austria’s 20%/10% structure is the one you’ll encounter most often in practice. When you receive a supplier invoice, check which rate applies before claiming input VAT.
The Registration Threshold
You must register for VAT in Austria once your annual turnover exceeds 35,000 EUR. Below this threshold, you can operate as a Kleinunternehmer (small business owner) exempt from VAT, with a similar trade-off to Germany: no VAT charged, no input VAT reclaimed.
From 2025, there is also an EU-wide Kleinunternehmer cross-border threshold: if your total EU turnover stays below 100,000 EUR, you can apply the Kleinunternehmer exemption even when selling to customers in other EU member states under the EU SME scheme.
Reporting: UVA via FinanzOnline
VAT returns in Austria are called Umsatzsteuervoranmeldungen (UVA). They are filed monthly (if your previous year’s VAT liability exceeded 100,000 EUR) or quarterly (if below that threshold) via FinanzOnline, Austria’s digital tax portal.
The UVA is due by the 15th of the second month following the reporting period. So for January, it’s due March 15th. For the first quarter, it’s due May 15th.
Unlike Germany, Austria does not have an equivalent of the Dauerfristverlängerung (permanent deadline extension). Deadlines are firm.
What Goes on an Austrian Invoice
An Austrian VAT invoice must include: your name and full address, your UID-Nummer (VAT ID starting with ATU), the customer’s name and address (for B2B invoices over 400 EUR), an invoice number, the invoice date, a description of goods or services, the net amount, the applicable VAT rate and amount, and the gross total.
For invoices under 400 EUR gross, a simplified format (Kleinbetragsrechnung) is allowed: no customer details required, and the VAT can be shown as the gross amount with the rate included.
Reverse Charge for EU Services
Austrian businesses receiving services from EU suppliers apply the reverse charge mechanism in exactly the same way as Germany. You self-assess the VAT and report it in your UVA. The same VIES validation applies for checking customer VAT IDs.
How KontoMatch Helps
When you upload invoices to KontoMatch, the system extracts the VAT amount and rate automatically, whether the rate is 20%, 13%, or 10%. Your expense records reflect the correct net amounts and VAT breakdown, giving your Steuerberater clean data for your quarterly UVA without manual rate-checking on every document.