This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
Web: Austria’s Tax Agency
VAT Standard rate
20%
VAT Reduced rate
The rate of 13% and 10% is applied to some products.
Basically, reduced rates are applied to services. Products with a reduced rate include, for example, solid mineral fuel, heating oil, and gas oil. A complete list of preferential goods can be found in section 10 of the «Umsatzsteuergesetz».
See the summary of the EU VAT rates
Thresholds
From the 1st July 2021, the distance selling thresholds were withdrawn and replaced by a unified threshold of EUR10,000 for all EU members.
In other words, VAT should be charged at the VAT rate of the customer’s country of residence by companies whose annual taxable cross-border turnover is over EUR 10,000.
Deductible VAT
To check if you have exceeded the threshold, add together the total value of distance sales. You should exclude:
- Intra-Community supplies of goods
- Supplies of new means of transport or of goods that are subject to excise duty
- Those supplies for which the margin scheme is applicable
If you paid invoices before VAT registration you may deduct them after your registration.