Austrian VAT Returns

In the intricate landscape of international taxation, Austrian Value Added Tax (VAT) returns present a unique confluence of opportunities and challenges for businesses.

Navigating the rules on filing frequencies based on annual turnover, understanding exceptions to deductible VAT, and ensuring timely submissions to avoid penalties are all critical facets of this complex system.

Furthermore, the recovery of VAT credits can significantly impact a company’s bottom line, especially for businesses where VAT inputs regularly exceed outputs.

Unraveling this labyrinth may seem daunting, yet with a solid grasp of Austrian VAT legislation and compliance requirements, businesses can turn potential pitfalls into avenues for growth.

As we explore the complexities of Austrian returns further, it’s worth considering how a comprehensive understanding of these regulations can enhance operational efficiency and positively influence financial performance.

Key Takeaways

  • Austrian businesses with an annual turnover exceeding EUR100,000 file monthly VAT returns, while those with a turnover of EUR30,000 to EUR100,000 submit quarterly returns.
  • All businesses, regardless of turnover, are required to file an annual VAT return.
  • Businesses with an annual turnover less than EUR30,000 are exempt from charging VAT and making periodic VAT returns.
  • VAT on certain expenses, such as entertainment and the purchase/lease of vehicles, cannot be deducted.


In understanding Austrian VAT returns, it is crucial to consider both the key details of the system and compliance recommendations.

This involves familiarising oneself with the varying return requirements based on business turnover, deadlines for filing, and the specifics of VAT deduction and credit recovery.

Furthermore, exploring tools and resources for VAT compliance support can significantly assist businesses in meeting these requirements effectively.

Austrian VAT Key Details

Navigating through the labyrinth of Austrian VAT regulations, businesses of varying annual turnovers are bound by distinct VAT filing frequency requirements, with monthly, quarterly, and annual filings mandated for different turnover brackets.

To ensure VAT compliance, businesses need to be VAT registered and submit returns within the stipulated deadlines.

The Austrian tax authorities are stringent about the payment of VAT due, and non-compliance could result in penalties.

VAT Compliance Recommendations

Having grasped the intricacies of Austrian VAT regulations and deadlines, it’s crucial we now focus on the key recommendations for VAT compliance in Austria.

If your annual turnover is over 45,000 Euros, monthly or quarterly VAT returns must be filed electronically with the Austrian authorities.

Ensure to submit an annual VAT return, and if eligible, apply for a VAT credit.

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Frequently Asked Questions

Is VAT Refunded in Austria for Tourists?

Yes, tourists in Austria can qualify for a VAT refund if their invoiced amount exceeds EUR 75. The goods must be exported from the EU within three months of purchase and proof of export provided.

What Is the VAT Return Form in Austria?

The VAT return form in Austria, known as UVA (Umsatzsteuervoranmeldung), is used by businesses to report their VAT liabilities. It’s submitted electronically and its frequency depends on the company’s annual turnover.

What Is the VAT Refund Rate in Austria?

The standard VAT refund rate in Austria is 20%. However, certain goods and services like food, books, and pharmaceuticals have reduced rates of 10%. Some, like public transportation and medical services, qualify for a 13% rate.

How Does VAT Work in Austria?

VAT in Austria operates on a system where businesses charge VAT on their sales, offset it with VAT on their purchases, and pay the difference to the tax authorities. Different turnover thresholds determine filing frequency.


In conclusion, understanding and effectively managing Austrian VAT returns is crucial for businesses operating in Austria. Adherence to submission deadlines, having a clear understanding of deductible VAT rules, and strategies for VAT credit recovery are integral for optimal financial performance.

External solutions such as Avalara can provide invaluable assistance in navigating these complexities, ensuring compliance with Austrian VAT regulations, and avoiding potential penalties associated with late filing or non-compliance.

Barry Caldwell

Barry Caldwell

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