Austria
Vat Registration Threshold Domestic Businesses € 55.000
Vat Registration Threshold Non Eu Sellers No threshold; immediate registration required
Standard Vat Rate 20%
Reduced Vat Rates 13%, 10%
Distance Selling Threshold Pre July 2021 € 35.000
Post July 2021 Oss Rules OSS applicable; €10,000 EU-wide threshold
Exemptions And Special Schemes Small business exemption for domestic sellers
Compliance Requirements Monthly or quarterly VAT returns