VAT Reclaim

1. Why am I paying a VAT on the Conference Registration Fee?

You are paying a Value Added Tax (VAT) on the registration fee because it is required by the laws and regulations of the EU and its member states. They establish that VAT must be paid on the fees in the country where the meeting is held.

2. Can the VAT be recovered?

Companies from the European Union and from Non-European countries can claim back the Austrian VAT. Indeed since no reciprocity agreements are signed by Austria, Austria will refund a genuine claim from all taxable person established in any third country.

Pay attention that the VAT refund is not accepted on certain expenses like travel related inputs (Article 23(8) UStG 1994), private household costs (e.g. entertainment expenses), expenditure related to the acquisition (manufacture), hire or running of private cars, vehicles for combined transport of persons and goods, or motorcycles (including mopeds and motorcycles with a side-car).

3. What process should companies follow to recover the VAT?

EU Companies

EU companies must contact the Tax Administration of their own country for instructions regarding the conditions and process to follow for reclaiming the Austrian VAT. There are also minimum VAT amounts that must be met.

For the refund applications for one to three quarters by an EU company the minimum amount is EUR 400. If the refund application relates to a refund period of a calendar year or the remainder of a calendar year, the amount of VAT may not be less than EUR 50. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Austria for this meeting and any other business-related VAT incurred in Austria.


Non-European Companies

For a non-European company, you can find here the information and the forms that must be filled and presented with the application: Verf 18e, U5 and U70. Please note that the form U70 must be filled by the national Tax administration of the non-European company or replace by an equivalent certificate of entrepreneurial status.

The questionnaire (Verf 18e), the claim form (U5), the certificate of entrepreneurial status (U70), the invoices and import documents must be sent in originals to the tax office until 30th June of the following year.

There are also minimum VAT amounts that must be met. The VAT refund must be at least € 400, This does not apply if the refund period is a calendar year or the end of a calendar year. For these refund periods the amount to be refunded must be at least € 50. Please note that these amounts refer to ALL the VAT from the expenses incurred FROM ALL ITS EMPLOYEES in Austria for this meeting and any other business-related VAT incurred in Austria.