TEDB Official Sourced · 2026 Reference

Austria VAT: Cosmetics & Personal Care

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Austria.

20%
Standard Rate
Council Directive 2006/112/EC (General Rule)
Verify Statutory Rate ↓

Statutory Classification & Directives

Under official European Commission regulations and national legislation in Austria, supplies of Cosmetics & Personal Care are subject to the 20% standard rate.

Statutory Note: Cosmetics, fragrances, and personal skincare products are subject to the standard VAT rate across all EU Member States and the UK.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Austria from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Austria require charging Austria VAT (20%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Austria creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Austria · TEDB 2026 STATUTORY ENGINE

Austria Live Statutory VAT Verification: Cosmetics & Personal Care

Official European Commission TEDB calculation and legal classification for Austria.

Standard rate Austria (AT) Cosmetics & personal care
20% Standard rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (20%)
€20.00
Gross Total
€120.00
Statutory Citation: Council Directive 2006/112/EC (General Rule)
Cosmetics, fragrances, and personal skincare products are subject to the standard VAT rate across all EU Member States and the UK.
All rates active in this country (5)
Classification Applied Categories & Conditions Rate
Standard rate General standard rate application 20%
Reduced rate Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) · Jungholz, Mittelberg 19%
Reduced rate Admission to sporting events 13%
Reduced rate Minor repairs of shoes and leather goods 10%
Super-reduced rate Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs · From July 1, 2026, the tax rate of 4.9% applies to the foodstuffs listed in Annex 3 to Sec. 10 of the Austrian VAT Act 1994. Please note, among other things, that the reduced tax rate of 10% continues to apply to CN subheadings 0703 1011, 0709 5400, 0709 5500, and 0709 5600. 4.9%
Source: European Commission TEDB Verify on TEDB ↗
Embed calculator widget →
Schedule a VAT Classification Review →

Frequently Asked Questions

The statutory VAT rate on Cosmetics & Personal Care in Austria is 20% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Austria, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Austria) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

Selling in Austria?

Get comprehensive VAT registration, OSS filing, and statutory compliance management across the EU & UK.

Book Free VAT Consultation

Complete Austria VAT Guide

Everything you need to know about VAT registration thresholds, local filing deadlines, and compliance rules in Austria.

Read Austria VAT Guide →

Other Rates in Austria

Cosmetics & Personal Care in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.