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Austria: Domestic Corporate Taxation

Sales Tax and VAT

The standard VAT rate is 20%. A reduced rate of 10% applies to food, books, medicines, hotel accommodation and transportation. Exports are zero-rated.

The areas of Jungholz and Mittelberg are excluded from VAT for the importation of goods.

Small businesses are exempt from VAT if their turnover does not exceed EUR30,000. Traders with a turnover of below EUR7,500 in an assessment period are not required to submit a return.

 

 

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