VAT rates for passenger transportation services:
- Reduced tax rate: 10%
- Input tax rate: 20%
The period of filing the tax returns depends on the turnover in Austria and can be either yearly, quaterly or monthly.
- In Austria, the Reverse Charge mechanism is applied on the service recipient. Coach companies which are working exclusively for other companies (e.g. travel agencies, tour operators) do not need to register for VAT in Austria. In such evenience and in case of VAT input amounts, these can be claimed back through an application for VAT refund.