Austria VAT Compliance Guide
Austria applies a standard VAT (USt) rate of 20% (reduced 13% / reduced 10%) under the Umsatzsteuergesetz (UStG) 1994. The registration threshold for the small-business scheme (Kleinunternehmer) is €35,000 annual turnover. Austria is introducing mandatory B2B e-invoicing (e-Rechnung) via the USP (Unternehmensserviceportal) from 2026 for large businesses and progressively for all, following the EU ViDA direction and Germany's Wachstumschancengesetz model.
Austrian VAT compliance is administered by the BMF (Bundesministerium für Finanzen) through the USP (Unternehmensserviceportal). The rates are stable: 20% standard, 13% reduced (livestock, certain plants, wine), 10% reduced (food, books, transport, housing). The Kleinunternehmer scheme below €35,000 exempts small businesses from VAT but blocks input VAT recovery. The major change is the e-Rechnung mandate: structured B2B e-invoicing via the USP is being phased in from 2026, following Germany's 2025 e-invoicing model. The pain point for small businesses is capturing every invoice accurately for the USP e-Rechnung pipeline and the USt advance return (Umsatzsteuervoranmeldung).
VAT Rates
| Rate | Applies To |
|---|---|
| 20% | Standard rate — most goods and services |
| 13% | Reduced — livestock, certain plants, wine, art and collector's items |
| 10% | Super-reduced — food, books (including e-books), passenger transport, housing rent, entertainment |
| 0% | Intra-community supplies, exports, international transport |
Registration Thresholds
| Scheme | Threshold |
|---|---|
| Kleinunternehmer (small-business scheme) | €35,000 turnover in the current calendar year (with a €50,000 limit for new businesses in the previous year) |
| Distance sales / cross-border services (EU) | €10,000 combined annual threshold across all EU Member States |
| Non-established businesses | Register before making any taxable supply in Austria |
Filing Requirements
Umsatzsteuervoranmeldung (advance VAT return)
Monthly for turnover > €100,000, quarterly otherwise. Filed via FinanzOnline / USP by the 15th of the second month following the period (e.g. 15 May for the March quarter).
Umsatzsteuer-Jahreserklärung (annual VAT return)
Annual reconciliation filed via FinanzOnline. Due by 30 April of the following year (or 30 June with a tax advisor extension).
Zusammenfassende Meldung (ZM) / VIES
Summary report of intra-EU B2B supplies, filed monthly or quarterly via FinanzOnline. Required for any business making intra-community supplies.
E-Invoicing Status
Austria is introducing mandatory B2B e-invoicing (e-Rechnung) via the USP (Unternehmensserviceportal), following Germany's 2025 model and the EU ViDA framework. The roll-out phases in from 2026 for large businesses and progressively for all. Invoices must conform to EN 16931 (e.g., XRechnung, ZUGFeRD-compatible). The mandate is on structured invoice issuance and status reporting — bringing Austria toward a continuous transaction control (CTC) regime alongside Germany and Belgium.
Key Deadlines
Advance return: 15th of the second month following the period. Annual return: 30 April (30 June with advisor). ZM: monthly or quarterly.
How Nika Helps
Nika captures every supplier invoice with the correct Austrian USt rate (20% / 13% / 10%), the supplier UID (Umsatzsteuer-Identifikationsnummer), and files the original PDF the day it arrives, from {price} per processed invoice. That gives the accountant complete records for the Umsatzsteuervoranmeldung, the annual return, and the USP e-Rechnung pipeline. Nika does not transmit to the USP or file the return itself.
What is the Austrian e-Rechnung mandate and when does it apply?
The e-Rechnung mandate introduces structured B2B e-invoicing via the USP (Unternehmensserviceportal), following Germany's 2025 model. Invoices must conform to EN 16931. The roll-out phases in from 2026 for large businesses and progressively for all VAT-registered businesses.
Should I use the Kleinunternehmer scheme in Austria?
Below €35,000 turnover, the scheme exempts you from charging VAT but you also cannot recover input VAT. If your customers are VAT-registered businesses (who can recover the USt you charge) or your input VAT is high, opting out is usually advantageous. Consult a Steuerberater.