Ecommerce VAT Austria
Austria VAT News
Austria Updates E-Invoicing Requirements for B2B Transactions
Austria is implementing new e-invoicing requirements for B2B transactions following the EU Directive on electronic invoicing. Businesses must adapt their systems to comply.
Austrian Tax Authority Clarifies OSS Registration Procedures
The Austrian tax authority has issued guidance on the One Stop Shop (OSS) registration procedures for EU-based sellers, simplifying the process for cross-border sales.
Austria VAT Reference
Austria VAT rates 2026
| Standard rate | 20.0% |
| Reduced rates | 19.0%, 13.0%, 10.0% |
Rates pulled from the European Commission's Taxes in Europe Database (TEDB). Last verified 03 May 2026.
Which goods qualify for reduced VAT in Austria?
| Category | Rate | Legal basis |
|---|---|---|
| Essential food items | 10.0% | Annex III §1 |
| Books (print) | 10.0% | Annex III §6 of Directive 2006/112/EC |
| E-books | 10.0% | Annex III §6 (electronic publications, post-2018) |
| Newspapers | 10.0% | Annex III §6 |
| Prescription medicines | 10.0% | Annex III §3 |
| Passenger transport | 10.0% | Annex III §5 |
| Hotel accommodation | 10.0% | Annex III §12 |
| Restaurant meals | 10.0% | Annex III §12a |
| Non-alcoholic drinks | 10.0% | Annex III §1 |
| Cinema admission | 10.0% | Annex III §7 |
When must I register for VAT in Austria?
VAT filing in Austria
- Default frequency Monthly by default. Quarterly available if annual turnover < €100,000.
- Monthly deadline 15th day of the 2nd month following the period
- Quarterly deadline 15th day of the 2nd month following the quarter (turnover < €100,000)
- EC Sales List Monthly when intra-EU supplies exceed €0
- Annual return Required — 30 June following the calendar year
Austria digital reporting roadmap
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B2G mandatory e-invoicing in force since 2014-01-01All federal-level public-sector invoices must be sent electronically (via PEPPOL or USP).
OSS in Austria
Do I need one?
Reference data compiled by VAT Support — informational only, not tax advice. Always confirm with the Bundesministerium für Finanzen (BMF) before relying on these details.
Is VAT registration required in Austria?
Whether you need to register for VAT in Austria depends on several key factors: where your business is established, the nature of your goods or services, and where your customers reside.
🕐 Looking for advice tailored to your situation? Schedule a free 15-minute consultation with one of our specialists today.
My B2C business is based outside the EU
For businesses based outside the EU, VAT obligations in Austria hinge on where your inventory is located when sold and whether your customers are Austrian consumers.
Get Registered for IOSS, Fast
Ready to start selling to Austria customers? Begin your IOSS registration today, and we can secure your IOSS number in as little as three working days.
Selling goods on a marketplace
Since 2021, platforms like Amazon and eBay collect and remit VAT on qualifying B2C sales in Austria. Marketplaces handle VAT when:
Important: Storing goods in Austria still triggers a VAT registration requirement there, even if the marketplace collects VAT. Orders above threshold limits require your own VAT registration in Austria or a DAP shipment.
Don’t let VAT get in the way of marketplace growth
Expand your marketplace presence in Austria while staying fully VAT compliant. We simplify compliance so you can focus on selling.
Selling Digital Services and Digital Goods to Austria
In Austria, digital services include eBooks, online courses, streaming, and downloadable software. Non-EU sellers providing digital services to Austrian consumers must register for EU VAT — either in Austria or via the OSS scheme.
To sell digital services to Austria customers, you can choose one of two registration routes depending on how your service is delivered.
Expert advice recommended: Determining whether your offering qualifies as “electronically supplied” is complex and has major VAT implications. We recommend consulting an expert if you sell digital services.
My B2C business is based in the EU
Assuming you are not established in Austria, EU-based sellers can trade up to EUR 10,000 per year to other EU markets before VAT registration is required.
Stock in Austria
Holding inventory in Austria creates a VAT obligation. You must either register there or use the One Stop Shop (OSS) scheme in your home country.
Stock elsewhere in EU
Each EU country where you store goods or have customers may trigger a separate VAT requirement. Either register locally or consolidate via OSS.
Stock outside the EU
For goods delivered from outside the EU, choose among: VAT registration in Austria, IOSS registration, or Delivered at Place (DAP). For services, you must register for OSS with your home tax authority when selling to EU consumers.
Feeling Confused? Take the EU VAT Quiz
There are many variables. In under a minute, discover whether you need IOSS, OSS, Non-Union OSS, or a standard VAT registration.
Take the Quiz →VAT on Sales to Austrian Businesses
When selling B2B in Austria, VAT rules differ. If your Austrian customer is VAT-registered, they handle VAT via reverse charge. Registration may still be needed if you store goods in Austria.
🌎 Based outside the EU, selling B2B
If your Austria customer is VAT-registered, you generally invoice with the “reverse charge mechanism,” and they declare VAT locally.
🇪🇺 Based in the EU, selling B2B
In many cases, intra-EU B2B supplies are zero-rated when both parties are VAT-registered. You still must follow Austria invoicing and reporting requirements.