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

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.

Field	Value
Country	Austria (Republik Österreich)
Standard rate	20%
Reduced rates	13% (cultural events, live animals, plants, firewood, certain food, domestic flights), 10% (food and non-alcoholic drinks, books, passenger transport, hotels, medicines, agriculture)
Zero rate	0% (exports, intra-EU B2B supplies of goods)
Return form	UVA (Umsatzsteuervoranmeldung, monthly/quarterly); U1 (Umsatzsteuererklärung, annual)
Filing portal	https://finanzonline.bmf.gv.at (FinanzOnline)
Authority	Bundesministerium für Finanzen (BMF) / Finanzamt
Currency	EUR only
Filing frequencies	Monthly (turnover > €100,000 in prior year); Quarterly (turnover ≤ €100,000); Annual (U1, always)
Deadline	UVA: 15th of 2nd month after period end (e.g. January due 15 March); U1: 30 April (paper) or 30 June (electronic)
Companion skill (Tier 1, workflow)	vat-workflow-base v0.1 or later — MUST be loaded
Companion skill (Tier 2, EU directive)	eu-vat-directive v0.1 or later — MUST be loaded
Contributor	Open Accountants contributors
Validation date	April 2026

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

KZ	Meaning
000	Total revenue (Gesamtbetrag der Bemessungsgrundlagen)
001	Intra-EU supplies of goods (steuerfreie Lieferungen, Art. 6 Abs 1)
017	Other tax-free revenues (with credit)
021	Intra-EU services provided (Art. 3a Abs 2)
022	Sales at 20% (Bemessungsgrundlage)
029	Sales at 10%
006	Sales at 13%
037	Sales at 19% (for Jungholz/Mittelberg only)
057	Reverse charge — construction subcontracting received (Bauleistungen, § 19 Abs 1a)
060	Reverse charge — other domestic (§ 19 Abs 1)
065	Intra-EU acquisitions (Art. 3 Abs 8) — 20%
066	Intra-EU acquisitions — 10%
070	Intra-EU acquisitions — new vehicles
072	Intra-EU services received (Art. 3a Abs 2)
073	Imports (Einfuhren) — since 2022 deferred
060/065/072	All have corresponding output USt lines
083	Total output VAT (Gesamtbetrag der geschuldeten USt)
060	Input VAT deductible (Gesamtbetrag der Vorsteuer) — actually KZ 060 is dual-use; see form
KZ 060 (Vorsteuer)	Total deductible input VAT
KZ 070 (Vorsteuern aus ig Erwerben)	Input VAT on intra-EU acquisitions
KZ 065 (USt ig Erwerb)	Output VAT on intra-EU acquisitions
095	Net payable (Zahllast)
090	Excess credit (Gutschrift)

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:

Ambiguity	Default
Unknown rate on a sale	20%
Unknown VAT status of a purchase	Not deductible
Unknown counterparty country	Domestic Austria
Unknown B2B vs B2C for EU customer	B2C, charge 20%
Unknown business-use proportion	0% recovery
Unknown SaaS billing entity	Reverse charge from non-EU
Unknown blocked-input status	Blocked
Unknown whether transaction is in scope	In scope

Red flag thresholds:

Threshold	Value
HIGH single-transaction	€5,000
HIGH tax-delta conservative default	€400
MEDIUM counterparty concentration	>40%
MEDIUM conservative-default count	>4
LOW absolute net VAT position	€10,000

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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."

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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)

Pattern	Treatment	Notes
ERSTE BANK, SPARKASSE	EXCLUDE for bank charges	Financial service, exempt
RAIFFEISEN, RAIFFEISENBANK	EXCLUDE for bank charges	Same
BAWAG, BAWAG PSK	EXCLUDE for bank charges	Same
BANK AUSTRIA, UNICREDIT AT	EXCLUDE for bank charges	Same
OBERBANK, BKS BANK, BTV	EXCLUDE for bank charges	Same
HYPO, HYPO TIROL, HYPO NOE	EXCLUDE for bank charges	Same
EASYBANK	EXCLUDE for bank charges	Same
REVOLUT, WISE, N26 (fee lines)	EXCLUDE	Check for taxable subscriptions
ZINSEN, HABENZINSEN, SOLLZINSEN	EXCLUDE	Interest, out of scope
KREDIT, DARLEHEN	EXCLUDE	Loan principal

3.2 Austrian government and statutory bodies (exclude entirely)

Pattern	Treatment	Notes
FINANZAMT, FA, BMF	EXCLUDE	Tax payment (USt, ESt, KöSt)
FINANZONLINE	EXCLUDE	Tax portal payment
SVS, SOZIALVERSICHERUNG DER SELBST	EXCLUDE	Self-employed social insurance (SVS)
OEGK, OGK	EXCLUDE	Health insurance
AMS	EXCLUDE	Employment service
WKO, WIRTSCHAFTSKAMMER	EXCLUDE	Chamber of Commerce membership
GERICHT, BEZIRKSGERICHT	EXCLUDE	Court fees
GEMEINDE, MAGISTRAT	EXCLUDE	Municipal fees
FIRMENBUCH, LANDESGERICHT	EXCLUDE	Company register

3.3 Austrian utilities

Pattern	Treatment	KZ	Notes
WIEN ENERGIE	Domestic 20%	Vorsteuer (input)	Electricity/gas — standard rate
WIENER STADTWERKE	Domestic 20%	Vorsteuer	Utilities
EVN	Domestic 20%	Vorsteuer	Energy
ENERGIE AG, LINZ AG	Domestic 20%	Vorsteuer	Energy
SALZBURG AG, KELAG, TIWAG, ILLWERKE	Domestic 20%	Vorsteuer	Regional energy
A1 TELEKOM, A1, TELEKOM AUSTRIA	Domestic 20%	Vorsteuer	Telecoms — overhead
MAGENTA, T-MOBILE AUSTRIA	Domestic 20%	Vorsteuer	Telecoms
DREI, HUTCHISON DREI	Domestic 20%	Vorsteuer	Telecoms
WIENER WASSER, WASSERWERK	Domestic 10%	Vorsteuer	Water supply at reduced rate

3.4 Insurance (exempt — exclude)

Pattern	Treatment	Notes
WIENER STADTISCHE, VIENNA INSURANCE	EXCLUDE	Insurance, exempt
UNIQA, GENERALI AUSTRIA	EXCLUDE	Same
ALLIANZ AUSTRIA, ZURICH	EXCLUDE	Same
VERSICHERUNG, PRAEMIE	EXCLUDE	All insurance exempt
WUSTENROT	EXCLUDE	Building society/insurance

3.5 Post and logistics

Pattern	Treatment	KZ	Notes
OSTERREICHISCHE POST, POST AG (standard)	EXCLUDE for standard postage		Universal service exempt
POST AG (parcels)	Domestic 20%	Vorsteuer	Non-universal taxable
DHL EXPRESS AUSTRIA	Domestic 20%	Vorsteuer	Express courier
DPD AUSTRIA, GLS AUSTRIA	Domestic 20%	Vorsteuer	Courier

3.6 Transport (Austria domestic)

Pattern	Treatment	KZ	Notes
OBB, OSTERREICHISCHE BUNDESBAHNEN	Domestic 10%	Vorsteuer	Rail at reduced rate
WESTBAHN	Domestic 10%	Vorsteuer	Rail
WIENER LINIEN	Domestic 10%	Vorsteuer	Vienna public transport
LINZ AG LINIEN, GRAZER LINIEN, IVB	Domestic 10%	Vorsteuer	Regional public transport
UBER AT, UBER AUSTRIA	Domestic 10%	Vorsteuer	Ride-hailing, transport rate
TAXI	Domestic 10%	Vorsteuer	Local taxi
AUSTRIAN AIRLINES (domestic)	Domestic 13%	Vorsteuer	Domestic flights at 13%
AUSTRIAN AIRLINES, RYANAIR (international)	EXCLUDE / 0%		International flights exempt
ASFINAG	Domestic 20%	Vorsteuer	Motorway tolls (Vignette/GO-Box)

3.7 Food retail (blocked unless hospitality business)

Pattern	Treatment	Notes
SPAR, INTERSPAR, EUROSPAR	Default BLOCK input VAT	Personal provisioning
BILLA, BILLA PLUS, MERKUR	Default BLOCK	Same
HOFER, LIDL, PENNY	Default BLOCK	Same
MPreis, UNIMARKT	Default BLOCK	Same
RESTAURANT, GASTHAUS, WIRTSHAUS, CAFE	Default BLOCK	Entertainment — see 5.12

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

Pattern	Billing entity	KZ	Notes
GOOGLE (Ads, Workspace, Cloud)	Google Ireland Ltd (IE)	072 + Vorsteuer	EU service reverse charge
MICROSOFT (365, Azure)	Microsoft Ireland Operations Ltd (IE)	072 + Vorsteuer	Same
ADOBE	Adobe Systems Software Ireland Ltd (IE)	072 + Vorsteuer	Same
META, FACEBOOK ADS	Meta Platforms Ireland Ltd (IE)	072 + Vorsteuer	Same
LINKEDIN (paid)	LinkedIn Ireland Unlimited (IE)	072 + Vorsteuer	Same
SPOTIFY TECHNOLOGY	Spotify AB (SE)	072 + Vorsteuer	EU reverse charge
DROPBOX	Dropbox International Unlimited (IE)	072 + Vorsteuer	Same
SLACK	Slack Technologies Ireland Ltd (IE)	072 + Vorsteuer	Same
ATLASSIAN (Jira, Confluence)	Atlassian Network Services BV (NL)	072 + Vorsteuer	EU reverse charge
ZOOM	Zoom Video Communications Ireland Ltd (IE)	072 + Vorsteuer	Same
STRIPE (subscription)	Stripe Technology Europe Ltd (IE)	072 + Vorsteuer	Transaction fees exempt — see 3.11

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

Pattern	Billing entity	KZ	Notes
AWS (standard)	AWS EMEA SARL (LU) — check	072 + Vorsteuer	LU → EU reverse charge
NOTION	Notion Labs Inc (US)	060 + Vorsteuer	Non-EU reverse charge
ANTHROPIC, CLAUDE	Anthropic PBC (US)	060 + Vorsteuer	Non-EU reverse charge
OPENAI, CHATGPT	OpenAI Inc (US)	060 + Vorsteuer	Non-EU reverse charge
GITHUB	GitHub Inc (US)	060 + Vorsteuer	Check IE entity
FIGMA	Figma Inc (US)	060 + Vorsteuer	Non-EU
CANVA	Canva Pty Ltd (AU)	060 + Vorsteuer	Non-EU
HUBSPOT	HubSpot Inc (US) or IE — check	060 or 072	Depends on billing entity
TWILIO	Twilio Inc (US)	060 + Vorsteuer	Non-EU

3.10 SaaS — the exception

Pattern	Treatment	Why
AWS EMEA SARL	EU reverse charge KZ 072 + Vorsteuer (LU entity)	Standard EU reverse charge. If invoice shows Austrian USt, treat as domestic 20%.

3.11 Payment processors

Pattern	Treatment	Notes
STRIPE (transaction fees)	EXCLUDE (exempt)	Financial services
PAYPAL (transaction fees)	EXCLUDE (exempt)	Same
STRIPE (subscription)	EU reverse charge KZ 072	IE entity
SUMUP, SQUARE, ZETTLE	Check invoice	If Austrian: domestic 20%; if EU: reverse charge

3.12 Professional services (Austria)

Pattern	Treatment	KZ	Notes
STEUERBERATER, WIRTSCHAFTSPRUFER	Domestic 20%	Vorsteuer	Always deductible
RECHTSANWALT, ANWALTSKANZLEI	Domestic 20%	Vorsteuer	Business legal matters
NOTAR, NOTARIAT	Domestic 20%	Vorsteuer	Business notarial fees
UNTERNEHMENSBERATER, CONSULTANT	Domestic 20%	Vorsteuer	Consulting
BILANZBUCHHALTER	Domestic 20%	Vorsteuer	Bookkeeper

3.13 Payroll and social security (exclude entirely)

Pattern	Treatment	Notes
SVS, SOZIALVERSICHERUNG	EXCLUDE	Self-employed social insurance
OEGK, GESUNDHEITSKASSE	EXCLUDE	Health insurance
GEHALT, LOHN, ENTGELT	EXCLUDE	Wages
MITARBEITERVORSORGEKASSE, MVK	EXCLUDE	Employee provident fund
BETRIEBLICHE VORSORGE	EXCLUDE	Pension

3.14 Property and rent

Pattern	Treatment	Notes
BÜROMIETE, GESCHÄFTSLOKAL	Domestic 20%	Commercial lease with USt option
MIETE, WOHNUNGSMIETE (residential)	Domestic 10% or EXCLUDE	Residential rent at 10% if landlord is USt-pflichtig; otherwise exempt
GRUNDSTEUER	EXCLUDE	Property tax
GRUNDBUCH	EXCLUDE	Land register fee

3.15 Internal transfers and exclusions

Pattern	Treatment	Notes
UMBUCHUNG, INTERN, EIGENUEBERWEISUNG	EXCLUDE	Internal movement
DIVIDENDE	EXCLUDE	Out of scope
KREDITRÜCKZAHLUNG, TILGUNG	EXCLUDE	Loan repayment
BEHEBUNG, BARABHEBUNG	TIER 2 — ask	Default exclude
PRIVATEINLAGE	EXCLUDE	Owner injection

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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:

Date	Counterparty	Gross	Net	VAT	Rate	KZ (input)	KZ (output)	Default?	Question?	Excluded?
03.04.2026	NOTION LABS INC	-14.68	-14.68	2.94	20%	Vorsteuer	060	N	—	—

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:

Date	Counterparty	Gross	Net	VAT	Rate	KZ (input)	KZ (output)	Default?	Question?	Excluded?
10.04.2026	GOOGLE IRELAND LIMITED	-850.00	-850.00	170.00	20%	Vorsteuer	072	N	—	—

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:

Date	Counterparty	Gross	Net	VAT	Rate	KZ	Default?	Question?	Excluded?
15.04.2026	GASTHAUS PURSTNER WIEN	-220.00	-220.00	0	—	—	Y	Q1	"Bewirtung: Vorsteuer deductible if business purpose documented. Confirm."

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:

Date	Counterparty	Gross	Net	VAT	Rate	KZ	Default?	Question?	Excluded?
18.04.2026	DELL AUSTRIA GMBH	-1,595.00	-1,329.17	-265.83	20%	Vorsteuer	N	—	—

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:

Date	Counterparty	Gross	Net	VAT	Rate	KZ	Default?	Question?	Excluded?
22.04.2026	STUDIO KREBS GMBH	+3,500.00	+3,500.00	0	0%	021	Y	Q2 (HIGH)	"Verify German USt-IdNr on VIES"

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:

Date	Counterparty	Gross	Net	VAT	Rate	KZ	Default?	Question?	Excluded?
28.04.2026	PORSCHE BANK LEASING	-550.00	-550.00	0	—	—	Y	Q3	"PKW: Vorsteuer blocked. Is this a Fiskal-LKW (BMF list)?"

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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.

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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?"

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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

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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.

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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.)"

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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+.

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Disclaimer

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