Fiscal subject related
This adjustment is being made in an effort to respond to the effects of inflation and aims to encompass a greater number of microbusinesses within the scope of VAT.
This is part of an EU-wide movement to include more businesses in the VAT scheme by 2025.
Other news from Austria
End of intra-model European electronic invoice and new rules introduced
Starting July 1, 2030, the EU will eliminate the Intra models for VAT reporting, replacing them with mandatory electronic invoicing under Directive 516/2025. The new system, part of the VIDA 2030 Package, will require businesses to issue standardized e-invoices for all intra-EU B2B transactions, with data transmitted to VIES for cross-border VAT monitoring and fraud prevention. This shift aims to... Read more
Austria Proposes VAT Changes in Draft Budget Accompanying Act 2025

On May 2, 2025, Austria’s Ministry of Finance released the draft Budget Accompanying Act 2025, proposing key tax changes effective January 1, 2026. These include raising the contribution tax on private foundations from 2.5% to 3.5% and introducing a VAT exemption for contraceptives and feminine hygiene products, with full input VAT deduction rights preserved. On May 2, 2025, the Federal Ministry o... Read more
Reminder: Austria’s New Deposit System 2025

Beginning January 2025, Austria will enforce a new deposit system for single-use plastic and metal beverage containers, requiring a €0.25 refundable deposit displayed separately on receipts and exempt from VAT. Only containers with the official Austrian deposit logo are eligible for a refund, which must be returned uncrushed and with a legible label through designated return channels. Read more
Austria: RKSV Signature Card Expires on June 7, 2025

Around 20,000 Austrian businesses using A-Trust ACOS-ID 2.1 signature cards in their cash registers must replace them before June 7, 2025, as the cards will no longer be legally valid due to a security vulnerability (EUCLeak). The Austrian Ministry of Finance has declined to renew certification for these chips, and replacement cards are expected only by mid-2025. Read more
SAF-T in Austria: Overview

Austria has used the OECD's SAF-T (Standard Audit File for Tax) format since 2009 to improve tax audit efficiency and transparency. While companies aren't required to submit SAF-T files regularly, they must be able to generate and provide them upon request, especially during VAT audits. Read more
Understanding the Digital Services Act
The Digital Services Act (DSA) is an EU regulation designed to ensure safer and more transparent online environments by imposing new responsibilities on digital service providers, including those outside the EU. It applies to a broad range of online platforms, with stricter obligations for very large platforms, but also key requirements for medium-sized businesses, such as EU representation, transparency, and content moderation reporting. Read more
New document was uploaded: S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more