# Austria VAT Guide for 2026: Rates, Registration & Filing

Canonical: https://trykintsugi.com/sales-tax-guides/europe/austria
Published: September 22, 2026

Austria's standard VAT is 20%, with reduced 13%, 10%, and 4.9% bands. Covers registration, OSS for cross-border sellers, and filing requirements.

- **SaaS:** Taxable
- **Digital Goods:** Taxable

## Key Takeaways

Austria applies a standard VAT (Umsatzsteuer) rate of 20% to most goods and services, including SaaS and digital products, with reduced and special rates for specific categories. A non-established business must register as soon as it makes taxable supplies, with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. Most financial, insurance, medical, and education services are exempt; exports and intra-EU B2B supplies are zero-rated.

## Taxability Snapshot

## Sales Tax Rates

Austria applies a standard VAT (Umsatzsteuer) rate of 20% to most goods and services, including SaaS and digital products sold to consumers. Reduced and special rates apply to specific categories:

| Rate | Applies to |
| --- | --- |
| 20% (standard) | most goods and services, SaaS, and digital services |
| 13% (reduced) | cultural and sporting admissions, domestic flights, certain wine and plants |
| 10% (reduced) | food outside the 4.9% list, books, medicines, passenger transport, hotel accommodation, residential letting (basic foodstuffs 4.9% from 1 July 2026) |

Electronically supplied services are taxed where the customer is located, so a foreign SaaS seller charges Austrian VAT on B2C sales and reports it through the EU One Stop Shop (OSS).

#### Registration & nexus threshold

Austria uses VAT registration rules rather than US-style economic nexus. A non-established business must register as soon as it makes taxable supplies in Austria, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [2]. Registration steps are in the How to Register section.

#### Filing frequency & deadlines

Austrian VAT returns are filed monthly, or quarterly if prior-year turnover was EUR 100,000 or less. Each preliminary return and its payment are due by the 15th day of the second month after the reporting period. An annual VAT return is also required, due 30 June when filed electronically through FinanzOnline.

#### Exemptions

VAT-exempt supplies include most financial and banking services, insurance, medical and healthcare services, education, and the sale or letting of immovable property (with an option to tax). Exports and intra-EU B2B supplies are zero-rated, so the seller charges no VAT but keeps the right to deduct input VAT.

#### Penalties

Late payment triggers a surcharge of 2% of the amount due, rising by a further 1% and another 1% at roughly three-month intervals, capped at 4%. Late or missing returns can draw a filing surcharge of up to 10% of the assessed VAT. There is no separate late-registration fine; unregistered activity is handled through back-assessment plus surcharges, and a voluntary disclosure before an audit can avoid penalties.

#### Sources

- [1] [European Commission — VAT rates (Austria 20% standard, 10% and 13% reduced)](https://taxation-customs.ec.europa.eu/taxation/vat/vat-directive/vat-rates_en)

- [2] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [3] [Austrian Federal Ministry of Finance — VAT (Umsatzsteuer)](https://www.bmf.gv.at)

Verified July 2026 against European Commission and Austrian Federal Ministry of Finance guidance.

#### Frequently asked questions

### What is the VAT rate in Austria in 2026?

Austria's standard VAT rate is 20%. Reduced rates of 13%, 10%, and 4.9% apply to categories such as food, books, medicines, and accommodation, with basic foodstuffs at 4.9% from 1 July 2026.

### Do I need to register for VAT in Austria as a foreign business?

Yes. Non-established businesses have no registration threshold in Austria and must register before their first taxable sale. The domestic small-business exemption applies only to Austrian-established businesses.

### Is SaaS taxable in Austria?

Yes. SaaS and other electronically supplied services are taxed at the 20% standard rate. B2C sales are taxed where the customer is located and are usually reported through the EU One Stop Shop (OSS).

### How often are Austria VAT returns filed?

Austrian VAT returns are filed monthly, or quarterly if prior-year turnover was EUR 100,000 or less. Each preliminary return and its payment are due by the 15th day of the second month after the reporting period. An annual VAT return is also required, due 30 June when filed electronically through FinanzOnline.

### What is the EU distance-selling threshold for Austria?

EUR 10,000 per year across all EU B2C sales of goods and digital services. Above it you charge Austrian VAT on sales to Austrian consumers and report through OSS.

### What are the penalties for late VAT in Austria?

Late payment triggers a surcharge of 2% of the amount due, rising by a further 1% and another 1% at roughly three-month intervals, capped at 4%. Late or missing returns can draw a filing surcharge of up to 10% of the assessed VAT. There is no separate late-registration fine; unregistered activity is handled through back-assessment plus surcharges, and a voluntary disclosure before an audit can avoid penalties.