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(+43) 720 3037351
Company Formation Austria



VAT Registration in Austria

Updated on Wednesday 12th October 2022

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The value added tax (VAT) is one of the most important taxes applied by the Austrian Government. It is regulated by the VAT Act and it is administered by the Ministry of Finance. The VAT is an indirect tax applied as it is imposed to Austrian companies and collected from the buyers of goods or services. Foreign investors opening companies in Austria are required to obtain a VAT number upon the registration of the company with the Trade Register.
Our company formation agents in Austria can assists enterprisers who want to open a company in this country and who need VAT registration in Austria.
 Quick Facts  
 We offer VAT registration services Yes

Standard rate


 Lower rates

0%, 10%, 13%

 Who needs VAT registration in Austria

Taxable persons with an annual turnover over EUR 35,000

 Time frame for VAT registration in Austria

4 weeks

VAT for real estate transactions

- VAT exemption for property sales and some commercial rentals;

- it can be applied at 10% in other cases

 Exemptions available

- export deliveries to third countries (subject to special regulations),

- insurance agent services,

- money and bank transactions,

- some commercial rental activities

Period for filing

Monthly or quarterly basis

VAT returns support

Upon request

VAT refund  In case of input taxes accrued in Austria, subject to conditions for application
Local tax agent required

It is advisable to work with one of our agents for VAT registration in Austria.

Who collects the VAT

The Tax Authority 

 Documents for VAT registration in Austria

- registration form,

- Articles of Association,

- proof of registration with the Commercial Register,

- relevant financial information for the registration threshold,

- other data as needed

 VAT number format in Austria

9 characters preceded by country code and the letter "U"

 VAT de-registration situations in Austria

- when the taxpayer is no longer eligible,

- when the company ceases its activities,

- in other situations related to non-compliance, unlawful conduct


VAT rates in Austria

The VAT is imposed at certain rates in Austria. The standard rate of the Austrian value added tax is 20%. In 2016, several rates were reduced. The new rates are:
  • -          a 13% for local flights, sport event entrances, wine production, the supply of certain agricultural products;
  • -          a 10% rate for water supply, medicines, local transportation, newspapers and books, social services, hotel accommodation and several other services and products.
Austria also enabled a 0% VAT rate for certain products and services. You can also rely on the accounting services provided by our agents in Austria who also offer services for VAT registration in Austria in 2022.

VAT registration in Austria in 2022

Even if VAT registration is not required, Austrian companies are advised register and obtain a VAT number because it can be deducted through the annual VAT returns. Even if there is no registration threshold, certain companies are required to apply for a VAT number. These are:
  • -          companies selling goods in Austria or in the EU;
  • -          companies storing goods for resale purposes;
  • -          companies involved in distance selling activities;
  • -          companies offering procurement services;
  • -          companies organizing various events;
  • -          restaurants.
Annual VAT returns must be filed by the end of April of the next year. Companies in Austria must also  file monthly and quarterly VAT documents and pay the VAT related to those periods. Companies in the EU are also entitled to claim VAT refunds in Austria in a maximum period of 4 months after issuing an invoice.

Requirements for VAT compliance in Austria in 2022

Companies that are eligible for VAT exemption are those that have an annual turnover that does not exceed 30,000 EUR. All other types of companies are required to register for VAT purposes with the Austrian tax authorities at the level of 2022.
Monthly VAT returns are due in Austria and a yearly return is due by the end of June each year. Quarterly return submissions are possible but only if the taxpayer has an annual turnover under 100,000 for the year of the assessment. 
VAT grouping is possible in Austria if the parent company has a certain level of control over its subsidiary in Austria.
If you want to open a company in Austria and need assistance with the VAT registration procedure, please contact us. Our company registration consultants in Austria can also assist you with the company formation process.

Meet us


Call us now at (+43) 720 3037351 to set up an appointment with our company formation specialist in Austria - Dietmar Erwin Ruttensteiner. Alternatively you can incorporate your company without traveling to Austria.

As a Ruttensteiner Business Consulting client, you will benefit from the joint expertize of local lawyers and international consultants. Together we will be able to offer you the specialized help you require for your business start-up in Austria.

Contact us



The team from is very qualified and benefits from extensive expertise in this area. I would definitely recommend them to any entrepreneur decided to start his own business here.

Mihai Cuc, Partner of
Enescu&Cuc; Law Firm

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