VAT Guide for Manufacturing in Austria

    Manufacturing operating in Austria charge the standard VAT rate of 20% (reduced rates: 10%, 13%). Registration becomes mandatory at €35,000 annual turnover, returns are filed monthly or quarterly, and cross-border movements of goods can trigger local registration or OSS reporting.

    Standard rate20%
    Reduced rates10%, 13%
    Registration threshold€35,000 annual turnover
    Filing frequencyMonthly or quarterly
    CurrencyEUR
    In force since01 Jan 2016
    Last verified01 Sept 2026

    Official source

    Bundesministerium für Finanzen (BMF)

    Figure verified on 01 Sept 2026. Every rate on this page is traceable to the authority above.

    Worked examples

    Domestic sale in Austria

    You invoice a customer based in Austria for €1,000.00 of manufacturing work.

    Add 20% VAT: €200.00. Total invoiced €1,200.00, declared in your monthly or quarterly return.

    Cross-border B2B inside the EU

    A VAT-registered business in another member state buys the same €1,000.00 service and supplies a valid VAT number.

    Invoice at 0% under the reverse charge, state "Reverse charge — Article 196 VAT Directive", and report the sale on your EC Sales List.

    Sales to consumers in another EU country

    You sell €12,000.00 per year to private customers in other member states.

    Past the €10,000 distance-selling threshold you must apply the destination rate and declare the sales through the One-Stop Shop.

    Late filing exposure

    Your monthly or quarterly return is filed after the deadline.

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

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    Compliance checklist

    • Confirm whether you are above €35,000 annual turnover
    • Register with Bundesministerium für Finanzen (BMF) before your first taxable supply
    • Apply 20% on domestic sales and the reverse charge on EU B2B
    • Validate every EU customer VAT number in VIES and keep the proof
    • File monthly or quarterly and archive invoices for the statutory period
    • Cash register obligation with tamper-proof technology
    • Reverse charge for construction services

    FAQ — Manufacturing in Austria

    When must manufacturing register for VAT in Austria?

    Registration is required at €35,000 annual turnover. Voluntary registration below that level is possible and usually worthwhile when you buy a lot of taxable inputs, because it lets you reclaim input VAT.

    Which VAT rate applies to manufacturing in Austria?

    The standard rate is 20%, with reduced rates of 10% and 13% for specific categories. Applied since 2016-01-01, last verified against Bundesministerium für Finanzen (BMF) on 2026-09-01.

    How often do I file VAT returns in Austria?

    Monthly or quarterly. 2% late payment surcharge, 10% late filing penalty.

    What must appear on an invoice in Austria?

    Standard EU requirements. Cash register obligation for most businesses. Mandatory digital receipt storage.

    Do I charge VAT to business clients in other EU countries?

    No. For B2B services within the EU the reverse charge applies: invoice at 0%, quote both VAT numbers, add the reverse-charge mention and report the transaction on your recapitulative statement. Always validate the customer's VAT number in VIES first.

    What is specific to Austria for my sector?

    Cash register obligation with tamper-proof technology · Reverse charge for construction services · Tourist VAT refund scheme

    Go further

    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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