Austria

The VAT small-business threshold in Austria is €55,000 of annual turnover. The standard VAT rate is 20%.

Small-business exemption (Kleinunternehmerregelung) applies if the €55,000 turnover limit is exceeded neither in the current nor the previous calendar year. If it is exceeded by no more than 10% (up to €60,500) the exemption stays until year-end and is lost the following year; above that it ends from the supply that crosses the limit.

Since 1 January 2025, Austria also applies the EU cross-border small-business exemption: a business established in another member state can use Austria’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there. Austria applies a 10% transitional tolerance.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Austria?

The VAT small-business threshold in Austria is €55,000 of annual turnover.

What is the standard VAT rate in Austria?

20%. Reduced rates: 10%, 13%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme.