Austria

Country	Austria
Currency	Euro
EU Member State	Yes
Standard VAT rate	20%
Reduced VAT rate	10% / 12%
VAT registration limit for established businesses	30000 Euro
VAT registration limit for non-established businesses	Nil
VAT registration rate for distance sellers	35000 Euro
VAT return filing periods	Monthly/Quarterly
Annual returns	Yes
Intrastat thresholds: dispatches and arrivals	750000 Euros for dispatches/ 750000 Euros for arrivals
EC Sales list frequency	Monthly/ Quarterly
Additional reporting requirements	No
VAT recovery by non-established non-EU businesses	Yes
Reverse Charge	Yes the majority of cross border activity
Fiscal representative required for non-EU businesses	Yes
Statute of limitations	5 years