Austria is modernising its fiscal cash register regime from 2026, raising the small‑seller exemption threshold to €45,000, making the 15‑product‑group recording rule permanent, and allowing optional digital receipts from 1 October 2026. Paper receipts remain available on request, while core security features such as secure recording, digital signatures and QR‑coded receipts stay unchanged.
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GlobalVATCompliance · 7 days ago
Austria: The Federal Finance Court ruled that a freight forwarder cannot claim an import VAT refund for perfume imports to France due to lack of diligence. The court emphasised the need to verify the customer’s VAT number, maintain transport documents, and confirm the recipient to qualify for a refund.
Bloomberg Tax · 9 days ago
Austria: The European Court of Justice issued a preliminary ruling on 9 July 2026 regarding the Austrian VAT exemption for services between financial sector undertakings. The court held that Article 107(1) TFEU must be interpreted as meaning that Austria’s VAT exemption on such services may constitute state aid.
Law360 · 13 days ago
EU: The Court of Justice of the European Union ruled that Austria's VAT exemption for certain banking and insurance transactions was state aid. The ruling invalidates the Austrian law that provided a value-added tax exemption for those sectors.
TaxFoundation · about 1 month ago
The article lists the 2026 VAT registration exemption thresholds for 32 European countries, highlighting recent changes such as Hungary’s increase to 20 million HUF, Poland’s rise to 240,000 PLN, and Romania’s jump to 395,000 RON. It also notes Belgium’s pending 30 000 € threshold and Switzerland’s highest absolute threshold of CHF 100,000.
The Cattle Site · 2 months ago
Austria’s parliament approved legislation halving the VAT on essential food items to 4.9% from 10% effective 1 July 2022. The measure covers staples such as milk, bread, eggs, rice, flour and selected fruits and vegetables, and is expected to save households about €100 a year.
The Poultry Site · 2 months ago
Austria has approved legislation to halve the VAT on essential food items, reducing the rate from 10% to 4.9% effective 1 July 2026. The measure covers staples such as milk, bread, eggs, rice, flour, and certain fruits and vegetables. The government estimates the cost at €400 million and household savings of about €100 per year.
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Key Takeaways
From 1 January 2026 the threshold rises to €45,000 in annual turnover.
From 1 October 2026, optional digital receipts with no transaction value limit are allowed.
The 15‑product‑group recording rule becomes permanent.
Yes, paper receipts remain available upon request.
Transactions must still be securely recorded, digitally signed at the point of sale and verifiable via QR‑coded receipts.
Primary source
Read the full article at Fiscal RequirementsThis summary was published on VATfaqs.com on 14 January 2026. It relates to VAT developments in Austria. The original source is Fiscal Requirements.
