Calculate Austrian Umsatzsteuer (USt) at standard (20%), reduced (13% or 10%), or exempt (0%) rates, including the 2026 Kleinunternehmer reform.
Welcome to the Austria VAT calculator. Whether you need to apply the standard Austrian Umsatzsteuer rate of 20% or the reduced rates (13% or 10%), this tool lets you easily add or remove VAT for any Austrian purchase or commercial invoice. Under 2026 guidelines, our calculator incorporates the latest Kleinunternehmer regulations. For bulk receipt processing or custom rates, use our global reverse VAT calculator to separate taxes.
| Rate Type | Scope | Percentage | Applies to |
|---|---|---|---|
| Standard (Normaler Steuersatz) | 🛍️ Goods & Services | 20% | Most consumer goods, electronics, motor vehicles, apparel, alcohol, and standard commercial services. |
| Reduced (Ermäßigter Steuersatz 13%) | 🐾 Plants & Animals | 13% | Domestic animals, plants, wine production, cultural events, cinema tickets, domestic flights, and artist activities. |
| Reduced (Ermäßigter Steuersatz 10%) | 📚 Food & Rentals | 10% | Basic foodstuffs, water supply, newspapers and books, passenger transport, rental of residential property, hotel lodging, and pharmaceutical products. |
| Zero-rated (Steuerfrei mit Vorsteuerabzug) | 🚢 Exports & Intra-EU B2B | 0% | Exports to non-EU nations, B2B supplies to other EU member states (reverse charge), and international shipping. |
Source: Finanzamt Österreich. Small business threshold (Kleinunternehmer): €55,000 (Kleinunternehmerregelung threshold from 2025/2026); otherwise €0.
Need to convert gross prices to net (Brutto to Netto) or net to gross (Netto to Brutto) in bulk? Use our global reverse tool with custom-rate features.
For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.
· Rate source metadata is tracked in the TaxesLedger tax data registry.
This Austria VAT calculator allows you to instantly add or remove Austrian Umsatzsteuer (USt) from prices using official rates (20%, 13%, and 10%).
In Austria, Value Added Tax is officially referred to as **Umsatzsteuer** (**USt**), or **Mehrwertsteuer** (**MwSt**) in everyday consumer contexts. All Austrian VAT-registered businesses must compile their transactions to calculate the Umsatzsteuerzahllast (VAT tax burden) or reclaim Vorsteuer (input tax).
Austria enacted a fundamental reform of the **Kleinunternehmerregelung** (small business regulation) effective **1 January 2025**, which remains the standard in **2026**:
Austrian business transactions (B2B) specify net pricing (**Netto**) excluding USt, while retail services and B2C sales must display gross prices (**Brutto**) inclusive of the appropriate 20%, 13%, or 10% rate.
Under §11 UStG, every VAT invoice must contain mandatory information. Missing details invalidate input VAT deduction for the recipient:
Small amount invoices (under EUR 400 incl. USt): simplified — need only supplier, date, description, total Brutto, USt rate, and note "Kleinbetragsrechnung".
All VAT returns filed electronically via FinanzOnline (Austria's tax portal):
Reverse charge shifts VAT liability from supplier to recipient. Mandatory for:
Invoice must state: "Steuerschuldnerschaft geht auf den Leistungsempfänger über" (or "Reverse Charge") and both USt-IdNrs.
Our calculator applies the following equations:
Austria charges USt at a standard rate of 20%, with reduced rates of 13% and 10%. Small businesses (Kleinunternehmer) enjoy a gross sales exemption threshold of €55,000 per calendar year with a one-time 10% tolerance cushion up to €60,500.
In Austria, Netto (net) is the base price and Brutto (gross) includes USt. Retailers are legally bound to display Brutto prices to consumers. B2B transactions are handled in Netto, with the USt listed separately on invoices.
<p>Selling B2C to Austrian consumers from abroad? You need to understand the EU's cross-border VAT schemes:</p> <h4>One Stop Shop (OSS) — The €10,000 Threshold</h4> <p>If your total cross-border B2C sales to EU consumers exceed <strong>€10,000</strong> annually (across all EU countries combined), you must charge Austrian USt (20% standard / 13% reduced / 10% reduced) at the point of sale. Register for OSS in your home EU country and file a single quarterly return covering all EU sales.</p> <h4>Import One Stop Shop (IOSS) — For Goods Under €150</h4> <p>For low-value goods (≤€150) imported into Austria from non-EU countries, IOSS lets you charge Austrian USt at checkout. The buyer pays no import VAT at the border. Register for IOSS in any EU member state. Use our <a href="/vat-reverse-calculator" className="underline font-semibold" style={{ color: "var(--color-primary)" }}>reverse VAT calculator</a> with custom 20%, 13%, or 10% rates to model landed costs.</p> <h4>B2B Reverse Charge (Übergang der Steuerschuld)</h4> <p>For cross-border B2B sales between Austria and another EU country, use the <strong>reverse charge</strong>: issue a VAT-free invoice noting "Übergang der Steuerschuld" with both VAT IDs. The Austrian buyer self-assesses USt on their return. Domestically, reverse charge applies to sectors like construction, metal wastes, and mobile phones.</p> <h4>Austrian USt Rates Quick Reference</h4> <table className="data data--compact" style={{ marginTop: "var(--space-4)", width: "100%" }}> <thead><tr><th>Rate</th><th>Applies To</th></tr></thead> <tbody> <tr><td className="num"><strong>20%</strong></td><td>Standard — most goods/services</td></tr> <tr><td className="num"><strong>13%</strong></td><td>Reduced — cultural events, domestic flights, wine, animals</td></tr> <tr><td className="num"><strong>10%</strong></td><td>Reduced — basic food, water, books, passenger transport, residential rentals, hotel lodging</td></tr> <tr><td className="num"><strong>0%</strong></td><td>Zero — exports, intra-EU B2B, solar panel installations</td></tr> <tr><td>Exempt</td><td>Medical, education, financial, residential rent</td></tr> </tbody> </table>
<p>Under §11 UStG, every Austrian VAT invoice must contain these mandatory elements. Missing details invalidate the invoice and the recipient loses their input VAT (Vorsteuer) deduction:</p> <ul> <li>Full name & address of supplier and recipient</li> <li>USt-IdNr (ATUxxxxxxx) of supplier; recipient USt-IdNr for intra-EU B2B</li> <li>Sequential invoice number (unique, consecutive)</li> <li>Date of issue and date of supply (if different)</li> <li>Description & quantity of goods/services</li> <li>Net amount per VAT rate (20%, 13%, 10%, 0%, exempt)</li> <li>USt amount per rate and total USt</li> <li>Gross total (Brutto) and net total (Netto)</li> <li>For reverse charge: <strong>"Steuerschuldnerschaft des Leistungsempfängers"</strong> or <strong>"Reverse Charge"</strong></li> <li>For Kleinunternehmer: <strong>"Steuerbefreit gem. §6 UStG"</strong></li> </ul> <p><strong>Small amount invoices</strong> (under EUR 400 incl. USt): simplified — need only supplier, date, description, total Brutto, USt rate, and note "Kleinbetragsrechnung".</p> <h4>E-invoicing B2B Mandate</h4> <p>Austria mandates receipt of structured e-invoices (ZUGFeRD or XRechnung) via FinanzOnline from 2025. Issuance is phased to 2028. Businesses must be capable of receiving and processing these formats. The system integrates with FinanzOnline for seamless UVA reporting.</p>
<ul> <li><strong>Photovoltaic (PV) systems:</strong> 0% USt on supply/installation of PV ≤35 kWp on/near residential buildings (since 2024). Full input USt deductible.</li> <li><strong>E-invoicing B2B:</strong> Mandatory receipt of structured e-invoices (ZUGFeRD/XRechnung) via FinanzOnline from 2025. Issuance phased to 2028.</li> <li><strong>OSS/IOSS:</strong> For B2C digital services & distance sales over EUR 10,000 EU-wide — register in Austria for OSS, charge destination rate.</li> <li><strong>EU Small Business Scheme:</strong> EU businesses with total EU turnover under EUR 100,000 can apply for VAT exemption in Austria if domestic €55,000 limit met.</li> </ul>
Quick answers to the most common questions users ask.
The standard Austrian USt rate is 20%. Reduced rates are 13% (cultural events, domestic flights, wine) and 10% (basic foodstuffs, books, residential rentals, hotel lodging). Solar panel installations are zero-rated (0%).
To remove the standard 20% USt from a Brutto (gross) price, divide by 1.20. For example, €120.00 Brutto divided by 1.20 equals €100.00 Netto (net), with €20.00 being the USt portion. For 13%, divide by 1.13, and for 10%, divide by 1.10.
The Kleinunternehmer (small business) threshold in Austria is €55,000 gross per calendar year. This limit was increased from €35,000, and is a gross sales limit, meaning it represents the actual total sales volume.
Austria applies a 10% tolerance limit. If your turnover reaches up to €60,500 in a single year, you retain the tax exemption for that year, provided it is a one-time occurrence. If you exceed €60,500, or exceed €55,000 multiple times, you lose the exemption.
If you exceed the €60,500 gross threshold, the exemption is lost immediately from that invoice onward. You must charge USt on the invoice that exceeds the limit and all subsequent invoices in the year. Prior invoices remain exempt.
Netto refers to the net price excluding tax. Under Austrian B2B rules, pricing is quoted Netto. Brutto refers to the gross price including USt. B2C pricing shown to Austrian consumers must always be displayed as Brutto.
Under the reverse charge mechanism (Übergang der Steuerschuld), no USt is charged on cross-border EU B2B invoices. The Austrian buyer declares the tax on their return. Domestically, it applies to sectors like construction, metal wastes, and mobile phones.
If annual turnover is under €35,000, filing is optional. Between €35,000 and €100,000, you file quarterly returns (Umsatzsteuervoranmeldung - UVA). Above €100,000, you must file monthly returns. All registered firms must file an annual USt declaration.
Late filing of UVAs can result in a late penalty (Verspätungszuschlag) of up to 10% of the tax due. Late payments incur a surcharge (Säumniszuschlag) of 2% of the unpaid tax, rising if the delay exceeds 3 months.
Under §11 UStG, every Austrian VAT invoice must include: full name & address of supplier and recipient, USt-IdNr (ATUxxxxxxx) of supplier; recipient USt-IdNr for intra-EU B2B, sequential invoice number (unique, consecutive), date of issue and date of supply (if different), description & quantity of goods/services, net amount per VAT rate (20%, 13%, 10%, 0%, exempt), USt amount per rate and total USt, gross total (Brutto) and net total (Netto). For reverse charge: 'Steuerschuldnerschaft des Leistungsempfängers' or 'Reverse Charge'. For Kleinunternehmer: 'Steuerbefreit gem. §6 UStG'.
Yes. Austria mandates receipt of structured e-invoices (ZUGFeRD or XRechnung format) via FinanzOnline for B2B transactions from 2025. Issuance is being phased in and will be mandatory for all B2B invoices by 2028. Businesses must be capable of receiving and processing these formats. The system integrates with FinanzOnline for seamless VAT reporting.
Since 2024, the supply and installation of PV systems up to 35 kWp on or near residential buildings qualifies for 0% USt. The customer pays no USt, but the installer can still deduct full input USt on their purchases. This applies to both new installations and expansions of existing systems.
Yes. Under the EU-wide small business scheme (effective 2025), EU businesses with total EU turnover under €100,000 can apply for VAT exemption in other member states, including Austria, provided they meet the domestic €55,000 gross limit. This allows cross-border small businesses to avoid multiple VAT registrations.
Non-Austrian EU businesses can reclaim Austrian USt paid on business expenses via the EU VAT refund portal (FinanzOnline) by September 30 of the following calendar year. Non-EU businesses must apply through the Austrian tax office (Finanzamt Österreich) with proof of reciprocal treatment from their home country. Minimum claim amounts apply: €50 for quarterly claims and €400 for annual claims. All refunds are subject to Austrian audit and may take 4–6 months to process.
Calculate VAT for other EU member states.
All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.
Bundesministerium für Finanzen (BMF Austria)
The official Austrian Ministry of Finance portal for Umsatzsteuer (USt) rules, tax rate charts, and VAT guidelines.
bmf.gv.atBMF Austria — Kleinunternehmerregelung Guide
Official guidance on the Austrian small business scheme, the €55,000 gross limit, and the 10% tolerance threshold.
bmf.gv.atEuropean Commission — VAT Guide
Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.
ec.europa.euOECD — Consumption Tax Database
Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.
oecd.orgTaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: May 15, 2026.
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