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Austria VAT Rates 2026

Austria (Österreich) levies Value Added Tax as Umsatzsteuer (USt). The standard rate is 20%, applied to most goods and services. Reduced rates of 13% and 10% apply to cultural services, hotel accommodation, seeds and plants, firewood.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/AT endpoint to get Austria data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/AT
# No authentication required for rate lookups

# Response:
# { "country_code": "AT", "tax_type": "vat",
#   "standard_rate": 20, "reduced_rates": [13, 10],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Austria standard rate.

// 1. Validate the customer's Austria VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/AT/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Austria VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/AT').then(r => r.json());
// → { standard_rate: 20, reduced_rates: [13, 10] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Austria standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Austria VAT

Austria has kept its 20% standard rate unchanged since 1984, making it one of the most stable VAT regimes in Europe. It is unusual in operating two reduced rates plus a 13% parking rate, and a special 19% rate applies in the Jungholz and Mittelberg border regions. Invoices above €10,000 must show the customer's UID number for input tax deduction.

VAT in Austria is administered by the Bundesministerium für Finanzen (BMF). Austria VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · BMF — Umsatzsteuer (accessed Jun 2026)

Rate history

• 1984Standard rate set at 20%, unchanged since
• 201613% reduced rate introduced for culture, accommodation and air travel

Frequently asked questions

VAT & GST rates in other EU countries