Value Added Tax in Austria - A Guide for non-resident businesses September 2005




15 Nov 2005

This booklet is intended to serve as a guide to VAT for foreign businesses, which carry out taxable transactions in Austria or intend to enter into business relations with Austrian businesses and therefore will have to comply with Austrian VAT law. The guide is designed to answer most of the basic questions concerning Austrian VAT, such as registration requirements, VAT refund procedures and filing requirements. Copies of the relevant forms are attached as an appendix. The booklet cannot and does not cover exhaustively the law and practices of Austrian VAT and therefore should not be regarded as a substitute for professional advice tailored to individual circumstances.

The booklet is available in English and it is free of charge. It can either be down loaded from the internet or a hard copy can be ordered in PwC office.
For more detailed information and advice on practical implications of Austrian VAT for the individual business, please contact the VAT specialists of
PricewaterhouseCoopers GmbH
Erdbergstraße 200
A-1030 Wien
Tel.: +43 (1) 501 88-0
Fax: +43 (1) 501 88-601