Registration at the Austrian tax office:


Foreign bus operators are obliged to apply for a tax number at the Austrian tax office and to submit VAT returns at the end of a calendar year.


Tax Rates

  • Tax on Passenger Transport
    • Calculation according to the distance principle
    • 10%
  • Deductible Input Tax
    • The tax on input on fuel bills, toll fees, as well as catering and accommodation for the drivers may be subtracted from the tax debt with 20%


Tax refunds can often be calculated because the redemption claims on fuel bills are higher than the tax debt on the human transport.


Period for submitting the tax

  • it depends on the volume of sales in Austria



The Reverse-Charge-System is completely applicable.


Controls by the financial police

Since mid-2012 controls by the Austrian finance police are taking place.


Toll system

A toll for the use of the streets has to be paid in Austria.  (for more information click here)


Our assistance

Competent, customer-oriented and extensive consultancy and handling regarding your deductible input tax as well as the tax on passenger transport in Austria.


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