Austria vs France — VAT Rules Compared

    Key VAT rules, thresholds, invoicing obligations and penalties in Austria and France, side by side with dated official sources.

    RuleAustriaFrance
    Standard rate20%20%
    Reduced rates10%, 13%5.5%, 10%
    Registration threshold€35,000 annual turnover€85,800 (goods) / €34,400 (services)
    CurrencyEUREUR
    Filing frequencyMonthly or quarterlyMonthly or quarterly
    Invoice rulesStandard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.Invoices must include a sequential number, date, seller/buyer details, VAT number, description, and amounts. E-invoicing mandatory for B2B from 2026.
    Penalties2% late payment surcharge, 10% late filing penalty.10% surcharge for late filing, 40% for deliberate non-compliance, 80% for fraud.
    Specific regimesCash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund schemeAuto-entrepreneur regime with simplified VAT · Special rules for DOM-TOM territories · E-invoicing mandate rolling out 2026-2027
    In force since01 Jan 201601 Jan 2014
    Last verified01 Sept 202601 Sept 2026

    Main differences

    Both countries apply the same 20% standard rate, so the real difference lies in thresholds, filing frequency and invoicing obligations. Registration starts at €35,000 annual turnover in Austria against €85,800 (goods) / €34,400 (services) in France, and returns are filed monthly or quarterly versus monthly or quarterly.

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    Disclaimer : This tool is provided for informational purposes only and does not constitute professional tax advice. Consult a qualified tax advisor for decisions regarding your tax situation.Source : EU VAT Directive 2006/112/EC

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