Import VAT and Duty in Austria

VAT Rates in Austria

The standard VAT rate in Austria is 20% (USt (Umsatzsteuer)). Reduced rates of 10% and 13%.

Import VAT and customs duty in Austria are administered by Bundesministerium fur Finanzen (BMF), the Austrian Federal Ministry of Finance.

The rate applying on import is the rate that applies to a supply of the same or similar goods on the Austria domestic market, which is why correct commodity classification matters at the classification stage and not only at invoicing.

The Taxable Amount in Austria

Import VAT is calculated on the Customs value on a CIF basis, plus customs duty and other charges payable at importation. Freight and insurance to the point of entry into the EU are included in the customs value, so a shipment budgeted on goods value alone will understate the VAT payable.

Customs Duty in Austria

EU Common Customs Tariff applied through TARIC; the rate is set by the commodity code and origin. Duty is set by the commodity code and origin at the date the declaration is accepted — there is no single national rate that applies across a consignment.

Low-Value Consignments in Austria

The EUR 22 import VAT exemption was abolished EU-wide on 1 July 2021. There is no value below which a commercial import escapes VAT. The EUR 150 threshold relieves customs duty only. From 1 July 2026 a temporary flat duty of EUR 3 per item category applies to consignments at or below EUR 150, running until 1 July 2028.

Postponed Accounting in Austria

VAT-registered Austrian importers may account for import VAT through the VAT return rather than paying at the frontier. It is a cash-flow mechanism, not an exemption, and it does not apply to customs duty.

Planning Duty and VAT for Austria

Austrian sea cargo typically discharges at Hamburg, Bremerhaven, Rotterdam or Koper, then moves inland by road or rail. The Koper routing through the Adriatic is often shorter on the ocean leg, while the northern German gateways usually offer denser rail and road frequency into Austrian inland terminals. Alpine routing constraints and transit-corridor restrictions on heavy goods vehicles are a genuine planning consideration on the final leg, particularly for northern Italy and Slovenia corridors.

That routing, and the country-specific points below, are what turn a generic EU calculation into a Austria one. They belong in the landed-cost model from the outset rather than being discovered at clearance:

• Austrian standard VAT is 20%, with reduced rates of 10% and 13%
• Austria is landlocked: sea freight always involves a gateway port plus an inland leg
• Alpine routing and heavy goods vehicle transit restrictions can affect the final leg