Austrian tax law
The Austrian VAT statute — what is taxable, where services are supplied, the 20/13/10% rates, invoice requirements, input VAT, the reverse charge and returns.
Umsatzsteuergesetz 1994 (UStG 1994), BGBl. Nr. 663/1994, in der geltenden Fassung
For foreign companies selling into Austria and for new Austrian businesses, these are the VAT provisions that come up first: whether a transaction is taxable in Austria, who counts as a trader, where a service is supplied (the B2B general rule and its exceptions), the standard and reduced rates, what an invoice must contain, when input VAT can be deducted, when the customer owes the tax instead of a foreign supplier (reverse charge), and the advance-return and annual-return cycle — including the EUR 55,000 small-business threshold.
Each section below shows the English and the German side by side, paragraph by paragraph; the German text is copied from the official consolidated version (RIS) and our English is an unofficial working translation. Amounts are those in force for 2026; several thresholds are indexed annually.
In practice: Austria market entry · VAT & OSS for foreign companies (guide) · Company formation.