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:

• Further taxable events and exemptions
  • Self-supply
  • Small business
  • VAT for associations
• Incurrence of tax liability and VAT obligations
  • Preliminary VAT return
  • Date of tax liability accrual
• Input VAT deduction and invoice
  • Exceptions to input VAT deduction
  • e-invoicing
  • e-invoicing the public administration
  • Input tax on hotel expenses and overnight accommodation costs
• Transactions within the EU and from a third country to the EU
  • Export delivery/intra-Community delivery
  • Import distance sale
  • Import/intra-Community acquisitions
  • Cross-border services
    • Services provided electronically, telecommunications, radio and television services
  • Intra-Community spending
  • Intra-Community distance selling
  • Reverse charge system
  • 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 in the EU-OSS
      • 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
  • Recapitulative Statement (ZM)
  • Input tax refund via FinanzOnline
  • VAT refund procedure
• Information for foreign entrepreneurs
  • Intra-community distance sales to Austria
  • Contacting the Tax Authority Austria
  • Assessment procedure
  • VAT SME exemption for EU enterprises (regulations from 1 January 2025)