Austrian VAT Advance Return Calculator
Calculate output VAT, deductible input VAT, and the modeled Austrian UVA balance.
Group net revenue by rate
Enter the net revenue for each displayed Austrian VAT rate. The fields are generated from the centrally dated rate contract.
Subtract determined input VAT
The calculator totals modeled output VAT and subtracts the input VAT amount you enter. It does not decide whether an invoice qualifies for deduction.
Read payable or credit
A positive balance is VAT payable; a negative balance is an input VAT credit. Keep all inputs within the same advance-return period.
Official return remains decisive
Check rates, periods, obligations, and deadlines in the official Austrian UVA guidance. Special cases and form boxes are excluded.
Frequently Asked Questions
How is Austrian VAT payable calculated?
Add output VAT on net revenue for each supported rate and subtract deductible input VAT for the same period. A positive balance is payable.
Which input VAT may I deduct?
Deductibility depends on the invoice, business use, exclusions, and Austrian VAT rules. The calculator accepts your determined amount and does not validate it.
How do I handle different VAT rates?
Enter net revenue separately for each rate shown. Active rates and the special effective-date context come from the central Austrian dataset.
When does the result become a credit?
If entered deductible input VAT exceeds modeled output VAT, the difference is displayed as an input VAT credit.
What is the filing deadline?
Austrian official guidance generally makes VAT due on the 15th day of the second following month. Filing frequency and obligations depend on the business and period.
Which legal baseline does the tool use?
The rate set resolves the centrally maintained Austrian contract effective July 1, 2026. Classification and official UVA fields remain outside the tool.