Home > Resources > Manuals >
Austria

Austria

Manual
Value Added Tax (VAT)
Local Language:
Umsatzsteuer (USt)
austria flag
VAT Rates
Standard rate
20% (19% in the regions of Jungholz, Mittelberg)
Reduced rate
13% and 10%

Latest news

bulgaria view

E-Invoicing in Bulgaria: Complete Guide

Bulgaria plans to make structured e-invoicing mandatory for domestic transactions from 1 January 2028, with real-time NRA validation and pre-filled VAT returns. Learn who is affected and what changes.

paris view

France Abolishes the Simplified VAT Regime (RSI) from 1 January 2027

From 2027, French RSI businesses move to the normal VAT regime and file quarterly or monthly CA3 returns. Learn how the transition and e-reporting work.

european union flag

ViDA 2027: the VAT in the Digital Age changes taking effect on 1 January 2027

On 1 January 2027, a new phase of ViDA (Directive (EU) 2025/516) enters into force, with changes affecting the deemed supplier regime, the €10,000 threshold for SMEs, and the scope of the One Stop Shop (OSS).

Rome view

Annual VAT Returns in Italy: All You Need to Know (2026)

Your 2026 guide to Italy's annual VAT return: the recapitulative statement due by end of April the following year. Key rules, scope and more.

Belgium Transposes First Stage of the EU’s ViDA VAT Package

A new Belgian draft bill covers refinements to the existing B2C e-commerce VAT rules and a phase-out of the call-off stock simplification regime.

 windmills in the Netherlands

E-invoicing in The Netherlands: Complete Guide

Complete guide to e-invoicing in the Netherlands, covering B2G rules, Peppol, current B2B status and upcoming ViDA changes.

hungary city view

Hungary Reduces VAT on Prescription Medicines to 0%

Hungary has reduced the VAT rate on prescription-only medicines from 5% to 0%, effective 1 September 2026, following the publication of Act XL of 2026.

poland city view

E-Invoicing in Poland: Complete Guide to KSeF

Poland takes a step forward on e-invoicing introducing The National e-Invoicing System (KSeF) as a voluntary solution. The mandatory implementation was delayed to year 2026.

hungary city view

Hungary VAT Compliance: Key Changes 2026

Hungary VAT 2026 updates explained: new VAT, Ledgers and ESPL forms, detailed reclaimable VAT reporting and ÁNYK phase-out.

Rome view

Italy Clarifies VAT Deduction Rules: Deadlines, Invoices & Refunds

Italy extends VAT deduction deadlines, tightens invoice description standards, and confirms refund flexibility for non-resident businesses. What does this mean in practice?