Fiscal subject related
On May 2, 2025, the Federal Ministry of Finance (BMF) released the draft version of the Budget Accompanying Act 2025 (BBG 2025) for review. The proposed legislative changes include the following measures:
- Increase in Contribution Tax for Private Foundations
Effective January 1, 2026, the tax rate on contributions to private foundations will rise from 2.5% to 3.5%.
- VAT Exemption for Certain Health Products
Also effective January 1, 2026, contraceptives and feminine hygiene products will be exempt from value-added tax (VAT). Businesses will maintain the right to claim full input VAT deductions for these items.
Other news from Austria
Austria Updates Fiscal Cash Register Rules Under Cash Register Package 2026
Austria
Author: Vukašin Santo
Austria is modernizing its fiscal cash register regime from 2026 by raising the small-seller exemption threshold, making existing simplifications permanent, and allowing optional digital receipts, while continuing to support paper receipts on request. Despite these compliance-easing and digitalization measures, the core RKSV framework remains unchanged, with mandatory secure recording, digital sig... Read more
Austria’s Cash Register Package 2026: Higher Revenue Thresholds, Digital Receipts, and Permanent Simplifications
Austria
Author: Ivana Picajkić
Cash Register Package 2026 raises the cash register exemption threshold to €45,000, allows receipt obligations to be fulfilled with optional digital receipts without a value limit, and makes the 15-product-group rule permanent. The reform, effective from 2026, aims to reduce administrative burden, improve legal certainty, and simplify compliance for small and seasonal businesses. The Austrian Fede... Read more
Austria’s VAT System Explained: Rates, Registration, and Key Rules
Austria
Author: Ivana Picajkić
Austria's VAT, known as Umsatzsteuer (USt), includes a standard rate of 20% and reduced rates of 10% and 13% for specific goods and services. Businesses must register if turnover exceeds EUR 55,000 and file returns quarterly or monthly. Certain exemptions apply, and no major changes to rates are expected through 2025, though product classifications may evolve. In Austria, value-added tax is called... Read more
New document was uploaded: S4FiscalBackoffice 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. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginNew document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. This version of the Backoffice installer supports the following countries: Austria, Bulgaria, Croatia, France, Italy, Poland, Portugal, Romania, Slovakia and Slovenia. Read more
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Already subscriber? LoginNew document was uploaded: S4FiscalBackoffice 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. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Already subscriber? LoginAustria: Clarified Rules for Foreign Companies Issuing E-Invoices to Federal Agencies
Austria
Author: Ivana Picajkić
Austrian authorities state foreign companies may send e-invoices through Peppol, but only if they have a business presence in Austria. The Austrian authorities have clarified whether foreign companies are required to submit electronic invoices (e-invoices) when dealing with Austrian federal agencies. The guidance confirms that cross-border suppliers can send e-invoices, primarily via the Peppol ne... Read more