5% sales tax on online advertising revenues earned from Austrian users In 2020, Austria introduced a Digital Services Tax (DST) as part of a broader digital tax package, targeting large online corporations that generate advertising revenue in Austria. This measure came after failed EU-level attempts
VAT compliance and reporting rules in Austria Below is summary of the major rules provided under Austrian VAT rules (VAT Act; Regulations and guidelines from the Ministry of Finance), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other jurisdictions. VATCalc’s
2025: Increase in annual sales threshold from €35,000 to €55,000 The Ministry of Finance has confirmed a rise in the Austrian VAT registration threshold from 1 January 2025. The annual sales threshold for compulsory Value Added Tax registration rose from €35,000 to €55,000. Following a
Predictive analysis and machine learning tackles €185 million VAT and other tax frauds The Austrian Federal Ministry of Finance’s specialised Artificial Intelligence tax fraud department, Predictive Analytics Competence Center (PACC), has been enjoying success in identifying various tax frauds. PACC’s work includes analysing VAT missing-trader
Austria to relaunch its SAF-T regime March 2024; was one of the earliest to adopt the OECD’s format for exchanging data with the tax authorities Austria’s is relaunching its version of the OECD’s Standard Audit File for Tax (SAF-T). This is expected to be launched
VAT compliance and reporting rules in Austria Below is summary of the major rules provided under Austrian VAT rules (Mervärdesskattelagen 1994, VAT Act; Regulations and guidelines from the Ministry of Finance), plus adoption of EU VAT Directive provisions. Check our country VAT guides for other
VAT subsidy for tourism and hotel sectors Austria has extended its COVID-19 reduced VAT rates on hospitality and hotels until 31 December 2021. The reduction were introduced on 1 July 2020 and was due to expire on 31 December 2020. The reduced rate cuts are
