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Documentation on Austria

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Austria VAT guidelines

Austria's VAT guide — the 20% standard rate with 13%/10% reduced rates and the little-known 19% Jungholz/Mittelberg enclave rate, the €55,000 Kleinunternehmer threshold effective 1 January 2025, UID/FinanzOnline registration, the Bauleistungen construction reverse charge, UVA filing cadence, and Austria's B2G-only e-invoicing mandate.