Importing into Austria: VAT, duty and clearance
Austria applies a 20% standard VAT rate. Customs duty is relieved on consignments up to €150, but import VAT applies to every commercial consignment.
✓ VAT rate verified · 2026-11-05
Standard VAT
20%
Duty relief
≤ €150
EORI
AT + 9 digits
What to know before shipping
- Austria applies a 20% standard rate with a 10% reduced rate for specific goods.
- Parcels are cleared through the Austrian customs administration (ZAÖ).
- Duty relief at EUR 150 applies to the consignment value; VAT applies regardless.
Clearance documents
- Commercial invoice
- Packing list
- EORI number
- HS code per line item
Working example: a €500 consignment of apparel with €40 freight into Austria. Duty is charged at 12% on the goods value; import VAT is charged at 20% on the customs value plus any duty.
Questions about importing into Austria
Do I need a fiscal representative in Austria?
Non-EU businesses generally need a fiscal representative for Austrian VAT registration; customs clearance under EORI is separate.
Are there packaging obligations?
Yes. Austria has a packaging licensing scheme (EAG/Verpackungsverordnung); sellers must register with a collection scheme for packaging placed on the market.