Further information on VAT

The Business Service Portal (USP) provides you with a comprehensive overview of the VAT regulations for domestic and foreign transactions. If you require further information, you can access the following pages:

• Self-supply of goods and services
• Small company
• VAT tax base
• Reduced tax rate on overnight stays
• Date of tax liability accrual
• Preliminary VAT return
• VAT return/ VAT extension
• Foreign sales – Further information
  • Export delivery/intra-Community delivery
  • Import distance sale
  • Cross-border services
    • Services provided electronically, telecommunications, radio and television services
  • Intra-Community acquisitions
  • Intra-Community distance selling
  • Intra-Community spending
  • VAT refund procedure
  • Recapitulative Statement (ZM)
• VAT Identification Number
  • VAT identification confirmation procedure
• Value Added Tax One Stop Shop
  • EU-OSS
    • Registration for the EU-OSS
    • Which sales can be declared through the EU-OSS?
    • Declaration and payment in the EU-OSS
    • Recording and reporting requirements
    • Ending of participation and exclusion from the EU-OSS
  • IOSS
    • Registration for the IOSS
    • Declaration and payment in the IOSS
    • Sending goods via the IOSS
    • Recording and reporting requirements as well as ending of participation and exclusion from the IOSS
    • IOSS Intermediary
• Information for foreign entrepreneurs
  • Assessment procedures
  • Intra-community distance sales to Austria
  • Contacting the Tax Authority Austria
• VAT for associations
• VAT deduction - Further information
  • Exceptions to input VAT deduction
  • Input tax on hotel expenses and overnight accommodation costs
  • Input tax refund via FinanzOnline
• Invoice – Further information
  • e-invoicing
  • e-invoicing the public administration