Selling to Austria 2026 — VAT Rates, Rules & Compliance

This guide covers the Austria-specific rules, rates, and compliance requirements for sellers based outside the EU shipping to Austrian customers.

For the underlying EU mechanisms that apply across all member states, see:

EU Overview — IOSS, OSS & Compliance — general obligations for non-EU sellers
Selling to EU Consumers (B2C) — IOSS registration, the €150 threshold, charging VAT at checkout
Selling to EU Businesses (B2B) — reverse charge mechanism and zero-VAT invoicing

VAT Rates in Austria (USt / MwSt)

In Austria, VAT is known as Umsatzsteuer (USt) or Mehrwertsteuer (MwSt). When you sell to an Austrian consumer under the IOSS scheme, you must charge the correct Austrian USt rate at checkout.

Standard Rate: 20%

Applies to the majority of goods: electronics, clothing (including children’s clothing), cosmetics, toys, digital services (SaaS, streaming, downloads), and most physical goods not listed below.

Important difference from some home markets: children’s clothing and footwear are standard-rated at 20% in Austria. If you sell children’s items that are zero-rated or exempt in your home country, you must charge 20% USt when shipping to Austrian consumers.

Reduced Rate: 10%

Applies to:

Basic foodstuffs and non-alcoholic beverages
Books and newspapers (print and e-books)
Medicinal products and pharmaceuticals
Domestic passenger transport
Entry to cultural events (museums, cinemas)
Accommodation in hotels and guesthouses (see also 13% below)

Reduced Rate: 13%

Applies to a narrow set of categories:

Wine sold directly by agricultural producers (Heuriger)
Flowers, plants, and seeds
Live animals
Agricultural products not covered by 10%
Entry to certain sports events and amusement parks

Your e-commerce platform can handle rate overrides, but you must manually assign products to the correct Austrian tax categories.

Selling to Austrian Consumers (B2C)

No threshold for non-EU sellers

As a seller based outside the EU, there is no threshold for selling to Austrian consumers. The EU’s €10,000 threshold applies only to businesses established inside the EU. From your very first sale to an Austrian consumer, you must comply with Austrian USt rules.

IOSS vs non-IOSS in Austria

If you sell physical goods under €150 to Austrian consumers, registering for IOSS is practically mandatory for repeat business.

Without IOSS (DAP — Delivered at Place):

The parcel is stopped by Austrian customs (Zoll)
Österreichische Post or a courier contacts the customer to collect 20% USt
The hidden cost: Österreichische Post adds a customs handling fee (Verzollungsentgelt) — typically €8–€15 depending on the carrier and parcel value
Austrian consumers are accustomed to smooth intra-EU shipping and react poorly to unexpected fees. Return rates increase substantially.

IOSS eliminates these carrier handling fees because VAT is cleared at the point of sale.

The €3 customs duty (from 1 July 2026)

A flat €3 customs duty per item applies to all parcels under €150 entering the EU from July 2026. Ensure your shipping labels include accurate HS codes and detailed product descriptions to prevent delays with Austrian Zoll.

Selling to Austrian Businesses (B2B)

For sales to a VAT-registered Austrian business, the standard EU B2B rules apply.

Validate the USt-ID. Austrian VAT numbers start with ‘ATU’ followed by 8 digits (e.g., ATU12345678). Note the permanent ‘U’ — every Austrian VAT number includes it. Always validate on VIES before zero-rating the invoice.
Reverse charge. Do not charge VAT. The Austrian business accounts for USt on their own Austrian return.
Invoice statement. Your invoice must clearly state “Reverse Charge” or in German: “Übergang der Steuerschuld auf den Leistungsempfänger” (§ 19 UStG).

Key Compliance Requirements for Austria

Invoice retention — 7 years

You are legally required to retain all invoices and relevant business records for 7 years in Austria (§ 132 BAO). These must be retrievable on request from Austrian tax authorities (Finanzamt).

Invoice requirements

Austrian invoices must include your UID (USt-ID) number, the customer’s full address, a unique sequential invoice number, the applicable USt rate per line item, and the date of supply. Invoices for amounts under €400 may use a simplified format.

Packaging Registration (Verpackungsverordnung)

Austria has a packaging take-back obligation similar in spirit to Germany’s LUCID. International sellers shipping packaged goods to Austrian consumers are required to register with an authorised packaging compliance system (e.g., Reclay Austria, ARA — Altstoff Recycling Austria) and pay a fee to fund packaging recycling. While enforcement is less aggressive than Germany’s LUCID, non-compliance can result in fines and market restrictions. Register before you begin shipping.

No reduced rate for children’s clothing

Unlike the UK (zero-rated) or Ireland (zero-rated), Austria taxes children’s clothing at the full 20% standard rate.

Shipping to Austria: Documentation

Austrian customs (Finanz- und Zollbehörde) are efficient and thorough.

Electronic customs data: ensure your carrier transmits customs data electronically. A paper CN22/CN23 alone is not sufficient.
Accurate descriptions: use specific product descriptions with correct HS tariff codes.
IOSS number: if using IOSS, your IOSS number must be electronically transmitted by your carrier — manual notation on the parcel is not sufficient.

Selling from a Specific Country?

The Austria-specific rules above apply to any international seller. Some countries have additional context for selling into Austria:

United Kingdom — Post-Brexit, GB sellers shipping to Austria face the same customs requirements as any non-EU seller. Northern Ireland businesses retain access to EU Single Market rules.
United States — guide coming soon
Australia — guide coming soon