Austria

VAT Return in Austria

Austrian VAT (Umsatzsteuer) for tax year 2026, worked box by box: how to turn a business's bank statement and invoices into the advance return (Umsatzsteuervoranmeldung, UVA, form U 30) and the annual return (U 1) under the Umsatzsteuergesetz 1994 as in force on 26 October 2026. Covers the 20%, 13% and 10% rates, the 4.9% rate on listed basic foods from 1 July 2026, the end of the 0% photovoltaic rate, the small business exemption (EUR 55,000 with the 10% tolerance) and the EU SME scheme (EUR 100,000 EU-wide), monthly or quarterly UVA periods, the 15th of the second following month, the U 1 by 30 April or 30 June, reverse charge, the recapitulative statement (ZM), the Kennzahl map, the 12 items of Anlage 3, catering and drinks, crossing the tolerance mid-year, input VAT blocks, late-payment and late-filing surcharges, VAT interest and self-disclosure.