VAT refund from Austria
Name of sales tax:
The Austrian sales tax is called Umsatzsteuer (Ust)
Value of turnover tax rates:
The standard rate of Austrian VAT is 20%. In addition, discounted rates of 13% and 10% , as well as a 13% interim apply.
Permitted refund periods
The reimbursement period for VAT refunds from Austria must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .
Minimum Amount requested
For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.
Address of the competent tax authority in the State of refund
Finanzamt Graz-Stadt
Conrad von Hötzendorf-Straße 14 - 18
8018 Graz
AUSTRIA
Contact
Tel: +43 316 881 538041
+43 316 881 538042
Fax: +43 1 4335938041
+43 1 4335938042
Internet: www.bmf.gv.at
To VAT refund from Austria
Reimbursement of individual business transactions / expenses:
To VAT refund from Austria
| Costs / Expenses for | reimbursement |
|---|---|
| Fairs and Exhibitions | 100% |
| Conferences | 100% |
| Hotel accommodation | 100% |
| Catering / Restaurant | 100% |
| Entertainment, Presents, Entertainment | 0% (1) |
| Purchase of vehicles | 0% (2) |
| Diesel | 0% (3) |
| Petrol | 0% (4) |
| Vehicle repair | 0% (5) |
| Rent of vehicles | 0% (6) |
| Taxi | 100% |
| Bus / Train | 100% |
| Telefon / Fax | 100% |
| Road fees/ toll | 0% (7) |
| Marketing | 100% |
| Consultants | 100% |
| Legal expenses | 100% |
| Education/ Training | 100% |
(2) Expenses for trucks and (driving school) cars at 80% commercial use deductible
(3) expenses for trucks and (driving school) cars at 80% commercial use deductible
(4) Expenses for trucks and (driving school) cars at 80% commercial use deductible
(5) Expenses for trucks and (driving school) cars deductible at 80% commercial use
(6) Expenses for trucks and (driving school) cars at 80% commercial use deductible
(7) Expenses for trucks and (driving school) cars at 80% commercial use deductible
