Austria

Austria’s tax system is administered by the Federal Ministry of Finance (Bundesministerium für Finanzen). As an EU member state, Austria follows the EU VAT Directive with standard, reduced, and intermediate rates.

VAT (Umsatzsteuer, USt) applies to most goods and services. Businesses are identified by their UID-Nummer (VAT identification number) in the format ATU followed by 8 digits. Austria supports credit notes for invoice corrections.

Base Details

Key	Value
Tax Country Code	AT
Currency	EUR
Base Time Zone	Europe/Vienna

Tax Categories

Code	Name	Title
VAT	VAT	Value Added Tax

VAT Rates

Rate	Keys	Name	Percents	Description
general	standard	General Rate	20.0%
intermediate	standard	Intermediate Rate	13.0%
reduced	standard	Reduced Rate	10.0%

Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

Invoice Types

The types of invoices that can be created with a preceding definition:

• credit-note

Scenarios

Scenarios attach notes and extensions to a document when its filters match. Read more about scenarios.

bill/invoice

Tags	Categories	Output
reverse-charge	VAT	{   “note”: {     “cat”: “VAT”,     “key”: “reverse-charge”,     “text”: “Reverse charge: Customer to account for VAT to the relevant tax authority.”   } }

Validation Rules

Validation rules check each struct against a set of assertions and report any failures with a unique code and message. Read more about validation.

tax.Identity

Field	Test	Validation Code / Message
code	Code in [AT] Valid	GOBL-AT-TAX-IDENTITY-01 Invalid Austrian VAT identity code