A GUIDE TO VAT REFUNDS
FROM AUSTRIA

Vienna, Austria

How to Get a VAT Refund from Austria

If you are travelling to or conducting business with companies in Austria, you may be eligible to claim back Austrian VAT. We have compiled everything you need to know on this page about VAT refund eligibility, Austrian VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover Austrian VAT.

Who can Claim VAT Refunds?

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in Austria (or another Member State) where you are not registered for VAT, you are eligible to recover the VAT charged according to the countries local VAT deductible regulations, as specified in the VAT Directive 2006/112/EC, articles 170-171.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in Austria, where you are not registered for VAT, you are eligible to recover the VAT charged according to their local VAT deductible regulations.

Click here for details regarding the country specific rules for VAT refund in each EU country.

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Austrian VAT: UST/MWST

Standard rate    20%

Reduced rate     13%  – This applies to cultural events, domestic air travel and hotels

Reduced rate     10% – This applies to food, and bus tickets and taxi

Deadlines for Claims Submission

For companies outside the European Union
June 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

Austrian VAT: UST/MWST

Standard rate 20%

Reduced rate 13% – This applies to cultural
events, domestic air travel and hotels

Reduced rate 10% – This applies to food, and
bus tickets and taxi

Deadlines for Claims Submission

For companies outside the European Union
June 30 (Year n + 1)

For companies in another EU member state
September 30 (Year n + 1)

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

An EU claimant can claim VAT from any other EU Member State and recover the VAT according to the Member State of Refund’s local VAT legislation.

For non-EU claimants and/or refunds from non-EU Member States, some countries will only grant a VAT refund if the country where your company is registered offers similar VAT refund arrangements, the so-called rule of reciprocity.

Austria does not apply the Rule of Reciprocity which means the Austrian authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport
  • Hiring transport for passengers
  • Maintenance, parking and transport
  • Road tolls and road user charges
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Expenditure on receptions, entertainment, hospitality and other luxury services
  • Attending fairs, seminars, exhibitions and related costs
  • Hosting fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Austria may request scanned images of original invoices as later evidence

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An electronic refund claim is submitted to the claimant’s national tax authority portal providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. Austria may request scanned images of original invoices as later evidence

 

VAT Refund Process for Non-EU Claimants

An application to the tax authority where the VAT was incurred shall be sent in original providing the following:

1. Claimants details
2. Summary of the refund request
3. Details of each invoice related to the VAT refund application
4. All original invoices related to the VAT refund must be included with the application
5. An original Certificate of VAT Status valid during the related refund period and not older than 1 year and confirming the business activity

 

Contact Us

For Additional information regarding the process and how we can assist, please get in touch with us. We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.