Austria VAT registration threshold

What this value means

PERIOD BASIS: Two-limb calendar-year test: the exemption applies only if the EUR 55,000 limit (a GROSS limit since 2025) was not exceeded in the PREVIOUS calendar year AND is not exceeded in the CURRENT calendar year. Tolerance: if the current-year limit is exceeded by no more than 10% (i.e. up to EUR 60,500), the exemption survives to year-end and lapses from 1 January; if exceeded by more than 10%, the exemption lapses immediately, including the transaction that breached it. NON-ESTABLISHED SUPPLIERS: Until 31 Dec 2024 the Kleinunternehmer exemption was reserved to entrepreneurs operating their business in Austria. Since 1 Jan 2025 (AbgÄG 2024 implementing Directive (EU) 2020/285) it EXTENDS to businesses established in another EU member state that join the EU small-enterprise (EU-KU) scheme via their home state: union-wide annual turnover must not exceed EUR 100,000 in the previous and current year, plus the Austrian EUR 55,000 limit. Non-EU-established suppliers get no exemption: nil threshold, VAT obligations from the first Austrian taxable supply. IMPORTED DIGITAL SERVICES: No separate Austrian domestic threshold for imported digital services: a non-EU supplier of B2C electronically supplied services to Austrian consumers owes Austrian VAT from the FIRST sale (nil threshold) and can use the non-Union OSS simplified registration (in Austria the third-country special scheme, § 25a UStG 1994). EU-established sellers of cross-border B2C TBE services/distance sales apply home-country VAT only below the EU-wide EUR 10,000 micro-threshold (Art. 59c of Directive 2006/112/EC); above it, Austrian VAT via Union OSS. The EUR 55,000 Kleinunternehmer figure is irrelevant to all of these. Engine traps: (1) the limit became GROSS from 2025 — pre-2025 the EUR 35,000 limit was net (effectively ~EUR 42,000 gross at 20%), so naive comparison across the 2024/2025 boundary misstates the change; (2) the test is two-limb (prior year AND current year), not rolling 12 months; (3) breach by >10% kills the exemption mid-year INCLUDING the breaching transaction — a single large invoice flips the whole supply taxable; breach by ≤10% defers loss to 1 January; (4) the old once-in-five-years 15% tolerance was abolished from 2025; (5) exemption is without input-VAT deduction; waiving it (Regelbesteuerungsantrag, § 6 Abs 3 UStG) binds for five years; (6) RIS consolidated text returned HTTP 503 to this session's fetcher — figure, period wording and tolerance verified on the government's USP portal and the BGBl number verified via the RIS BGBl ELI listing in search results. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://euroref.dev/v1/at/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/at/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/at/vat-registration-threshold

Other Austria series: Policy interest rate · Value added tax (Umsatzsteuer / Mehrwertsteuer) · Statutory national minimum wage · Public holidays · Consumer price inflation (VPI, year-on-year) · Corporate income tax (Körperschaftsteuer) · Personal income tax (Einkommensteuer) · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive)