Austria vs Germany — VAT Comparison 2026

    German-speaking countries VAT comparison.

    CriteriaAustriaGermany
    Standard Rate20%19%
    Reduced Rates10%, 13%7%
    Registration Threshold€35,000 annual turnover€22,000 annual turnover
    CurrencyEUREUR
    Filing FrequencyMonthly or quarterlyMonthly with annual return

    Key Differences

    Austria has a standard VAT rate of 20% compared to 19% in Germany. This means businesses in Austria collect more VAT on standard-rated supplies.

    Registration thresholds differ significantly: €35,000 annual turnover in Austria vs €22,000 annual turnover in Germany. This affects when small businesses must start charging and collecting VAT.

    Penalties Comparison

    Austria

    2% late payment surcharge, 10% late filing penalty.

    Germany

    1% per month late payment penalty, up to 10% of unpaid tax. Estimation penalties for non-filing.

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