Austria Vat Return

Austria VAT Return Skill (UVA / Umsatzsteuervoranmeldung) v2.0

General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.

Section 1 — Quick reference

Read this whole section before classifying anything. The workflow runbook is in vat-workflow-base Section 1 — follow that runbook with this skill providing the country-specific content and eu-vat-directive providing the EU directive content.

Key UVA Kennzahlen (the field codes you will use most):

Note on Austrian UVA form: The Austrian UVA uses Kennzahlen (KZ) rather than sequential box numbers. The mapping is less intuitive than Malta's VAT return layout. Key principle: every reverse charge transaction has a base KZ and a corresponding output USt KZ, plus an input Vorsteuer KZ. For a fully taxable business, the net effect of reverse charge is zero.

Conservative defaults — Austria-specific:

Red flag thresholds:

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement for the period. Acceptable from: Erste Bank, Raiffeisen, BAWAG, Bank Austria (UniCredit), Oberbank, Hypo banks, easybank, Revolut Business, Wise Business, N26, or any other.

Recommended — sales invoices (especially intra-EU and reverse charge), purchase invoices above €400, the client's UID-Nummer (ATU + 8 digits).

Ideal — complete invoice register, prior period UVA, reconciliation of credit (KZ 090).

Austria-specific refusal catalogue

R-AT-1 — Kleinunternehmerregelung. Trigger: client under the small business exemption (turnover ≤ €35,000 net, § 6 Abs 1 Z 27 UStG). Message: "Kleinunternehmer are exempt from charging USt and cannot recover Vorsteuer. They do not file a UVA. This skill covers the Regelbesteuerung only. If you have opted in (Option zur Steuerpflicht), confirm."

R-AT-2 — Partial exemption (Vorsteueraufteilung). Trigger: both taxable and exempt supplies, non-de-minimis. Message: "Mixed taxable and exempt supplies require Vorsteueraufteilung under § 12 Abs 4–6 UStG. Please use a Steuerberater."

R-AT-3 — Differenzbesteuerung (margin scheme). Trigger: second-hand goods, art, antiques. Message: "Differenzbesteuerung requires per-item margin computation. Out of scope."

R-AT-4 — Organschaft (VAT group). Trigger: client is part of an Organschaft. Message: "Organschaft requires consolidation. Out of scope."

R-AT-5 — Fiscal representative. Trigger: non-resident with fiscal representative. Message: "Non-resident with fiscal representative — out of scope."

R-AT-6 — Real estate (Grundstücksumsätze). Trigger: property transactions subject to USt option. Message: "Grundstücksumsätze are complex. Please use a Steuerberater."

R-AT-7 — Jungholz/Mittelberg special rate. Trigger: client operates in Jungholz or Mittelberg (19% special rate). Message: "The Jungholz/Mittelberg 19% rate (KZ 037) requires specific handling. Flag for Steuerberater."

R-AT-8 — Income tax instead of USt. Trigger: user asks about Einkommensteuer, Körperschaftsteuer instead of USt. Message: "This skill handles Austrian USt (Umsatzsteuer) only."

Section 3 — Supplier pattern library (the lookup table)

Match by case-insensitive substring. If none match, fall through to Section 5.

3.1 Austrian banks (fees exempt — exclude)

3.2 Austrian government and statutory bodies (exclude entirely)

3.3 Austrian utilities

3.4 Insurance (exempt — exclude)

3.5 Post and logistics

3.6 Transport (Austria domestic)

3.7 Food retail (blocked unless hospitality business)

3.8 SaaS — EU suppliers (reverse charge, Art. 3a Abs 2 / KZ 072)

3.9 SaaS — non-EU suppliers (reverse charge, § 19 Abs 1 / KZ 060)

3.10 SaaS — the exception

3.11 Payment processors

3.12 Professional services (Austria)

3.13 Payroll and social security (exclude entirely)

3.14 Property and rent

3.15 Internal transfers and exclusions

Section 4 — Worked examples

Six fully worked classifications from a hypothetical Austria-based self-employed IT consultant (Einzelunternehmer, Regelbesteuerung).

Example 1 — Non-EU SaaS reverse charge (Notion)

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; EUR 14.68

Reasoning: US entity (Section 3.9). Non-EU reverse charge under § 19 Abs 1 UStG. Client self-assesses: output USt on KZ 060 area, input Vorsteuer deductible. Net zero.

Output:

Example 2 — EU service, reverse charge (Google Ads)

Input line: 10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -850.00 ; EUR

Reasoning: IE entity — EU service reverse charge (Art. 3a Abs 2 UStG). Output USt on KZ 072-related line, input Vorsteuer deductible. Net zero.

Output:

Example 3 — Entertainment, Bewirtung in Austria

Input line: 15.04.2026 ; GASTHAUS PURSTNER WIEN ; DEBIT ; Business dinner ; -220.00 ; EUR

Reasoning: Restaurant. In Austria, Bewirtungsspesen (business entertainment) are partially deductible. The USt (Vorsteuer) on business meals is deductible if the meal is for a clearly documented business purpose. For income tax: 50% of the net amount is deductible. For USt (Vorsteuer): 100% of the USt is deductible on the portion that relates to business (which is typically 50% or 100% of the invoice depending on the nature). Practice: Vorsteuer is fully deductible on the entire invoice if the event is for business entertainment. Default: block, flag for reviewer.

Output:

Example 4 — Capital goods (Anlagevermögen)

Input line: 18.04.2026 ; DELL AUSTRIA GMBH ; DEBIT ; Laptop XPS 15 ; -1,595.00 ; EUR

Reasoning: €1,595 gross. In Austria, assets with acquisition cost > €1,000 net (since 2023 GWG threshold increase) are not GWG (geringwertige Wirtschaftsgüter) and must be capitalised. €1,595 / 1.20 = €1,329.17 > €1,000. This is Anlagevermögen. Vorsteuer fully deductible. Subject to Vorsteuerberichtigung over 5 years (movable) or 20 years (immovable) if use changes.

Output:

Example 5 — EU B2B service sale

Input line: 22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; Invoice AT-2026-018 IT consultancy ; +3,500.00 ; EUR

Reasoning: B2B services to Germany — place of supply is customer's country. Report on KZ 021 (innergemeinschaftliche Dienstleistungen erbracht). No output USt. Verify German USt-IdNr on VIES.

Output:

Example 6 — Motor vehicle, Vorsteuerabzug

Input line: 28.04.2026 ; PORSCHE BANK LEASING ; DEBIT ; Lease payment VW Golf ; -550.00 ; EUR

Reasoning: Car lease. In Austria, Vorsteuer on passenger cars (PKW) is generally NOT deductible (§ 12 Abs 2 Z 2 lit b UStG). Exception: Fiskal-LKW (light commercial vehicles with specific characteristics — certain van models are published on the BMF list), taxis, driving school vehicles, rental vehicles. A VW Golf is a PKW, not a Fiskal-LKW. Default: blocked.

Output:

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 20% (§ 10 Abs 1 UStG)

Default rate. Sales → KZ 022. Purchases → Vorsteuer.

5.2 Reduced rate 10% (§ 10 Abs 2 UStG, Anlage 1)

Food and non-alcoholic drinks (dine-in and takeaway), books (print and digital), medicines, passenger transport, hotels (Beherbergung), agriculture. Sales → KZ 029. Purchases → Vorsteuer.

5.3 Reduced rate 13% (§ 10 Abs 3 UStG, Anlage 2)

Cultural events (museums, concerts, theatre, cinema), live animals, plants, firewood, certain foodstuffs (wine from producer), domestic flights. Sales → KZ 006.

5.4 Zero rate and exempt with credit

Exports → KZ 017. Intra-EU goods → KZ 001. Intra-EU B2B services → KZ 021.

5.5 Exempt without credit (§ 6 Abs 1 UStG)

Medical, education, insurance, financial services, residential rent (old buildings), postal universal service. If significant → R-AT-2 refuses.

5.6 Local purchases

Input Vorsteuer on compliant Rechnung. → Vorsteuer KZ.

5.7 Reverse charge — EU services (Art. 3a Abs 2 / § 19)

EU supplier → KZ 072 (base + output USt), Vorsteuer (input). Net zero.

5.8 Reverse charge — EU goods (innergemeinschaftlicher Erwerb)

EU goods → KZ 065 (base + output USt at 20%), Vorsteuer (input). Also KZ 066 for 10% goods.

5.9 Reverse charge — non-EU

Non-EU → KZ 060 (base + output USt), Vorsteuer (input).

5.10 Reverse charge — Bauleistungen (§ 19 Abs 1a)

Austria has a domestic reverse charge for construction services (Bauleistungen). The recipient self-assesses via KZ 057. Subcontractor invoices without USt. This is important for the Austrian construction sector.

5.11 Capital goods

GWG threshold: €1,000 net (since 2023). Above → Anlagevermögen. Vorsteuerberichtigung: 5 years movable, 20 years immovable.

5.12 Blocked Vorsteuer (§ 12 Abs 2 UStG)

• PKW (passenger cars): Vorsteuer fully blocked unless Fiskal-LKW (on BMF list), taxi, driving school, car rental. No partial deduction (unlike Italy's 40%).
• Fuel for PKW: blocked (follows vehicle).
• Fuel for Fiskal-LKW: deductible.
• Entertainment (Bewirtung): Vorsteuer IS deductible for business entertainment in Austria (unlike Malta's hard block). Income tax: 50% deductible. USt: full Vorsteuer if business purpose.
• Gifts: Vorsteuer blocked if > €40 per recipient per year.
• Personal use: not deductible.
• Tobacco: not deductible.

5.13 Residential rent at 10%

Residential rent in Austria can be subject to 10% USt (older buildings) or 20% (newer buildings post-2012, if landlord opts). Some residential rent is exempt. The treatment depends on building age and landlord election. Default: [T2] flag if uncertain.

5.14 Sales — local domestic

Charge 20%, 10%, or 13%. Map to KZ 022/029/006.

5.15 Sales — cross-border B2C

Above €10,000 → R-EU-5 OSS refusal.

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel and vehicle costs

Pattern: OMV, BP, SHELL, AVIA, ENI, JET. Default: blocked (PKW default). Question: "PKW or Fiskal-LKW (BMF list)?"

6.2 Restaurants and entertainment

Pattern: Gasthaus, Restaurant, Wirtshaus. Default: block (conservative). Question: "Bewirtung with business purpose? Vorsteuer deductible if documented."

6.3 Ambiguous SaaS

Default: non-EU reverse charge KZ 060. Question: "Check invoice for legal entity."

6.4 Owner transfers

Default: exclude as Privateinlage. Question: "Customer payment, own money, or loan?"

6.5 Incoming from individuals

Default: domestic B2C 20%. Question: "Sale?"

6.6 Foreign incoming

Default: domestic 20%. Question: "B2B with UID, B2C, goods/services, country?"

6.7 Large purchases

Default: if net > €1,000 → Anlagevermögen. Question: "Confirm invoice total."

6.8 Mixed-use phone, internet

Default: 0%. Question: "Dedicated business or mixed?"

6.9 Outgoing to individuals

Default: exclude. Question: "Contractor, wages, refund, personal?"

6.10 Cash withdrawals

Default: exclude. Question: "What for?"

6.11 Rent

Default: [T2] flag (10% or 20% or exempt uncertain). Question: "Commercial or residential? Building age? USt charged?"

6.12 Foreign hotel

Default: exclude from Vorsteuer. Question: "Business trip?"

6.13 Airbnb income

Default: [T2] flag. Question: "Duration? Beherbergung at 10%?"

6.14 Bauleistungen reverse charge

Pattern: Bauunternehmen, construction. Default: [T2] flag. Question: "Construction subcontractor subject to § 19 Abs 1a Bauleistungen reverse charge?"

6.15 Platform sales

Default: if EU cross-border above €10,000 → R-EU-5. Otherwise domestic 20%. Question: "Sell outside Austria?"

Section 7 — Excel working paper template (Austria-specific)

Sheet "Transactions"

Column H accepts Kennzahl codes from Section 1.

Sheet "KZ Summary"

| 022 | Sales 20% base | =SUMIFS(...) |
| 029 | Sales 10% base | =SUMIFS(...) |
| 006 | Sales 13% base | =SUMIFS(...) |
| 001 | Intra-EU goods | =SUMIFS(...) |
| 021 | Intra-EU services provided | =SUMIFS(...) |
| 065 | Intra-EU acquisitions base | =SUMIFS(...) |
| 072 | EU services received base | =SUMIFS(...) |
| 060 | Non-EU reverse charge base | =SUMIFS(...) |
| 083 | Total output USt | =022*0.20 + 029*0.10 + 006*0.13 + USt on RC |
| Vorsteuer | Total deductible Vorsteuer | =SUM(input lines) |
| 095 | Zahllast (payable) | =MAX(0, 083-Vorsteuer) |
| 090 | Gutschrift (credit) | =MAX(0, Vorsteuer-083) |

Mandatory recalc step

python /mnt/skills/public/xlsx/scripts/recalc.py /mnt/user-data/outputs/austria-vat-<period>-working-paper.xlsx

Section 8 — Austrian bank statement reading guide

CSV format conventions. Austrian banks export CSV with semicolons and DD.MM.YYYY dates. Common columns: Buchungsdatum, Umsatztext/Verwendungszweck, Betrag, Saldo. Erste Bank uses CAMT format; Raiffeisen varies by regional bank.

German language variants. Miete (rent), Gehalt/Lohn (salary), Zinsen (interest), Überweisung (transfer), Beiträge (contributions), Rechnung (invoice), Rückzahlung/Gutschrift (refund), Einzahlung (deposit), Behebung/Abhebung (withdrawal).

Internal transfers. "Umbuchung", "Eigenüberweisung". Exclude.

Finanzamt payments. Tax payments appear as "FINANZAMT" with an Abgabenkontonummer. Always exclude.

SVS payments. Self-employed social insurance (SVS) appears as quarterly direct debits. Always exclude — not a VATable supply.

Foreign currency. Convert to EUR at ECB rate.

IBAN prefix. AT = Austria. DE, NL, IE = EU. US, GB, CH = non-EU. Note: CH (Switzerland) is non-EU — important for Austrian businesses near the Swiss border.

Section 9 — Onboarding fallback

9.1 Entity type

Inference: GmbH = company; Einzelunternehmer/e.U. = sole trader; KG/OG = partnership. Fallback: "Einzelunternehmer, GmbH, or KG?"

9.2 USt regime

Fallback: "Regelbesteuerung or Kleinunternehmerregelung?"

9.3 UID-Nummer

Fallback: "Your UID-Nummer? (ATU + 8 digits)"

9.4 Filing period

Fallback: "Which month or quarter?"

9.5 Industry

Fallback: "What does the business do?"

9.6 Employees

Inference: Gehalt outgoing. Fallback: "Employees?"

9.7 Exempt supplies

Fallback: "Any exempt sales?" If yes → R-AT-2.

9.8 Credit carried forward

Always ask. "USt credit from prior period? (KZ 090)"

9.9 Cross-border customers

Fallback: "Customers outside Austria? EU/non-EU? B2B/B2C?"

9.10 Construction

Conditional: "In construction? (Bauleistungen reverse charge may apply.)"

Section 10 — Reference material

Sources

1. Umsatzsteuergesetz 1994 (UStG) — https://www.ris.bka.gv.at
2. Umsatzsteuerrichtlinien (UStR) 2000 — BMF guidance
3. BMF Fiskal-LKW list — updated periodically
4. FinanzOnline UVA form and instructions — https://finanzonline.bmf.gv.at
5. Council Directive 2006/112/EC — via eu-vat-directive companion
6. VIES — https://ec.europa.eu/taxation_customs/vies/

Known gaps

1. Fiskal-LKW list not reproduced — reference BMF publication.
2. Bauleistungen reverse charge flagged T2 only.
3. Residential rent rate (10%/20%/exempt) depends on building age — simplified.
4. GWG threshold (€1,000 net since 2023) — verify annually.
5. Jungholz/Mittelberg 19% rate refused entirely.
6. Bewirtung Vorsteuer deductibility requires documentation — flagged.

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 structure.
• v1.0/1.1: Initial skill.

Self-check (v2.0)

1. Quick reference: yes. 2. Supplier library (15): yes. 3. Worked examples (6): yes. 4. Tier 1 (15): yes. 5. Tier 2 (15): yes. 6. Excel template: yes. 7. Onboarding (10): yes. 8. 8 refusals: yes. 9. Reference: yes. 10. PKW block vs Fiskal-LKW: yes. 11. Bewirtung deductible (Austria vs Malta): yes. 12. Bauleistungen § 19 Abs 1a: yes. 13. KZ system: yes. 14. GWG threshold: yes. 15. Non-EU reverse charge KZ 060: yes.

End of Austria VAT Return Skill v2.0

This skill is incomplete without BOTH companion files: vat-workflow-base v0.1+ AND eu-vat-directive v0.1+.

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a Steuerberater, Wirtschaftsprüfer, or equivalent licensed practitioner) before filing or acting upon.

The most up-to-date, verified version of this skill is maintained at openaccountants.com. Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.

Source: OpenAccountants — open tax Guides for AI, reviewed by named CPAs/CAs/EAs. Quality: source-cited draft. For always-current figures and named-accountant backing, connect the OpenAccountants MCP server (openaccountants-mcp).