Foreign convention organisers, who are VAT registered in the country of their headquarters, are also liable to be registered for VAT in Austria and have to charge customers (convention delegates and Austrian exhibitors) Austrian VAT.

Austrian VAT charged by hotels and other suppliers (input tax) may be set off against total VAT owed to the tax authorities. As in other EU member states, therefore, Austrian VAT does not represent a cost burden!

VAT returns are to be completed by a "fiscal representative" (accountant) if the convention organiser is not resident or registered in Austria.

Advertising services performed by the organisers for foreign companies, e.g. those exhibiting their products at a convention, are invoiced without VAT (according to the EU reverse charge system).

Foreign, non-VAT registered, non-profit organisations are also exempted from VAT in Austria. They charge no VAT and cannot recover input tax. Provisions applying to them are the same as those in other EU member states.

Austrian VAT is levied at 10 % on accomodation and food, and 20 % on all other supplies of goods and services.

Once you have decided to hold your convention in Austria, your accountant can arrange for the necessary returns to be made to the Austrian tax authorities.

If the need arises, please turn to a specialist Austrian accountant.
The application for repayment is to be directed to the Graz tax office (Finanzamt Graz-Stadt) no later than six months after the end of the calendar year in which the convention was held.

Graz Tax office / Finanzamt Graz-Stadt (FA68)
Conrad-von-Hötzendorf-Strasse 14-18
8010 Graz
Tel +43 (0) 316 881
Fax +43 (0) 316 817 608