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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

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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.

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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.

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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?

south africa city view

South Africa Moves Towards E-Invoicing and E-Reporting

SARS proposes a Digital VAT Model based on e-invoicing, an Interoperability Framework and e-reporting, moving from post-audit VAT administration to near real-time compliance.

E-Invoicing in Oman: Complete Guide

Oman's e-invoicing mandate takes effect from 1 April 2027 and 1 October 2027. Learn the rules, timelines, and what your business must do now.

portugal city view

Portugal Approves New Periodic VAT Return Form

Portugal has approved a new periodic VAT return form. Here's what changes from July 2026 and July 2027, plus updated invoice correction and VAT adjustment rules.

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Luxembourg's B2B E-Invoicing Mandate to Apply from 2028

Luxembourg has approved a draft law extending the mandatory e-invoicing obligation beyond public procurement (B2G), with entry into force expected from 2028.

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European Commission Adopts New Regulation Amending the Administrative Rules for VAT Special Schemes

CIR 2026/1869 amends the existing rules on VAT special schemes as part of the progressive rollout of ViDA's Pillar III.

Marosa Joins Wolters Kluwer: A New Chapter for Our Clients, Our Team, and Tax Technology

Marosa is joining Wolters Kluwer. Founder Pedro Pestana on what the acquisition means for clients, the team, and the future of global indirect tax technology.