Claiming Vat Refunds: A Guide For Austria

If you are a non-EU resident, you may be eligible for a VAT refund on goods purchased in Austria. The eligibility criteria and application process vary depending on whether the purchase was made by an individual or a business. For individuals, the total value of the purchase must exceed a certain amount, typically €75 or €75.01 per invoice, and the goods must be exported from the EU within three months of purchase. It is also necessary to show the items to customs officials, obtain the required stamps, and provide proof of export to the seller. For businesses, the criteria include being charged VAT on business activities in an EU country where the business is not established. The refund application is typically submitted online to the authorities in the country where the VAT was incurred.

How to Get a VAT Refund in Austria

Requirements for a VAT refund in Austria

To get a VAT refund in Austria, you must meet the following requirements:

Firstly, you must be a non-EU resident. Your passport or other cross-border travel document must indicate a domicile outside the EU. This is a crucial criterion, as VAT refunds are only applicable to those who reside outside the EU.

Secondly, the total value of your purchases must exceed a minimum threshold, typically €75 per invoice. This threshold ensures that VAT refunds are processed efficiently and are cost-effective for the authorities.

Thirdly, you must export the purchased items with your personal luggage within three months of the purchase date. This time limit is essential to prevent abuse of the VAT refund system and facilitate efficient tax administration.

Fourthly, before leaving the EU, you must present the goods to customs officials and obtain the necessary stamps on your VAT refund form. This step serves as proof of export and is mandatory to process your VAT refund claim. When travelling by air, you can obtain the required stamps from customs officials at the airport. If you are leaving the EU by road, make sure to exit through a border crossing where customs officials are present.

Additionally, you will need to fill out a VAT refund form, which can usually be obtained from the place of purchase or the customs office. Keep your receipts and invoices safely, as you will need to present them along with the completed form to claim your refund.

It is important to note that the specific requirements and procedures for VAT refunds may vary slightly depending on the country and the nature of your purchase. Some countries may have additional criteria or exceptions, so it is always advisable to check with the relevant tax authorities or embassies for the most up-to-date and accurate information.

How to get a customs stamp

To get a customs stamp in Austria, you must meet the following requirements:

• The invoiced amount must exceed 75.00 Euros.
• Your passport must indicate a domicile or residence outside the European Union.
• You must export the item(s) with your personal luggage within three months of purchase.

If you meet these requirements, you can obtain a customs stamp by presenting the items and the relevant paperwork to customs officials. The process may vary depending on your specific situation, but here are some general steps to follow:

• Request a U34 form (export certificate) from the seller when making your purchase. This form should include specific information, such as the details of the purchased items and the invoice amount.
• Check that the information entered on the U34 form by the store personnel is accurate.
• Ask the seller to staple the original invoice to the U34 form.
• If you are departing from an airport in Austria, such as Vienna International Airport, you can obtain a digital customs stamp by going to the DEV area. This area is usually located before the check-in gate for checked luggage and after security for carry-on luggage.
• Connect your smartphone to the DEV Wi-Fi or follow the instructions provided at the self-service DEV kiosks to obtain the digital stamp.
• Send all the validated U34 forms back to the seller. You can usually find mailboxes for this purpose at international airports.
• Your VAT refund will be credited to the card you provided on the U34 form.

Please note that if you are departing Austria by land or are travelling to another EU country before returning to your non-EU country of residence, the process for obtaining a customs stamp may be different. In these cases, you may need to obtain the customs stamp from the customs authorities of the last EU country you visit before leaving the EU. For example, if you are travelling from Austria to Switzerland or Liechtenstein, you can obtain the customs stamp from Austrian customs officials at the border crossing. If you are travelling to another EU country by train, you may need to get off the train at the last EU stop to obtain the stamp.

VAT refund procedures for non-EU businesses

If you are a non-EU business looking to claim a VAT refund in Austria, you must meet the following requirements:

• The invoiced amount (including VAT) must exceed €75.
• Your passport or other cross-border travel document must indicate a domicile outside the EU.
• You must export the item with your personal luggage within three months of purchase.
• You must show the item to customs officials and obtain a stamp before leaving the EU.

If you are leaving Austria to Switzerland or Liechtenstein, you must obtain your customs stamp from Austrian customs officials either at the airport or the border crossing. If you are leaving Austria to any other neighbouring state (which are all EU members), you must obtain the customs stamp from the customs authorities of the last EU country you visit before leaving the EU.

At Vienna International Airport, you can digitally stamp your Tax-Free Form. Before check-in, go to the DEV area in Terminal 1 or 3 to have your Tax-Free Form validated (kiosks or app). After passing through security and passport control, go to the DEV area near your boarding gate. When travelling by car, exit via a road border where customs are present.

Please note that the burden of proof is yours. If, for any reason, you do not get the customs stamp, it is recommended to have the items inspected and stamped by customs officials in your home country. You must then provide very good reasons why you were not able to obtain an EU customs stamp.

Austria does not apply the Rule of Reciprocity, which means the Austrian authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.

For more information on eligibility criteria, current VAT rates, and deadlines for claim submission, please refer to other sources. To claim your VAT refund online, follow the procedures outlined by the authorities in your home country.

How to fill out a VAT refund form

To fill out a VAT refund form in Austria, you must be a non-EU resident. You can request a refund of the value-added tax for goods purchased in Austria by meeting the following requirements:

• The invoiced amount (including VAT) must exceed €75.
• Your passport or other travel documents must indicate a domicile outside the EU.
• You must export the item with your personal luggage from the EU within three months of purchase.
• You must show the item to customs officials and obtain a stamp before leaving the EU.

When leaving Austria to Switzerland or Liechtenstein, you must obtain your customs stamp from Austrian customs officials either at the airport or the border crossing. When leaving Austria to any other neighbouring state (which are all EU members), you must obtain the customs stamp from the customs authorities of the last EU country you visit before your final exit from the EU.

At some border crossings, private clearance offices can handle the refund procedure on your behalf for a fee. In some non-EU countries, the seller will refund the VAT paid at the time of purchase. The respective body (embassy, consular office) will inform you of the conditions and requirements.

Since 1 September 2021, the operational processing of export confirmations for tourist exports at Vienna International Airport has been carried out by Digital Export Validation (DEV). The passenger submits the documents required for the processing of the export confirmation (invoice that meets the requirements with regard to content as defined in § 11 of the Austrian Value Added Tax Act (UStG) 1994, or additionally an appropriate other form sheet, e.g. a central electronic system of payment information (CESOP) recording obligation for electronic interfaces (platforms).

What to do if you don't receive your refund

If you don't receive your VAT refund, there are a few steps you can take to try and resolve the issue. Here are some recommendations:

• First, ensure that you have met all the requirements for a VAT refund in Austria. This includes checking that the invoiced amount (including VAT) exceeded EUR 75, that you had a passport or travel document indicating a domicile outside the EU, and that you exported the item(s) with your personal luggage within three months of purchase.
• Review the process you followed to obtain the refund. Confirm that you correctly filled out and submitted all the necessary paperwork, such as the U34 form (export certificate) and the original invoice. Also, verify that you provided the required proof of export, such as a customs stamp, to the seller.
• Contact the seller or the VAT refund operator, if applicable. Inquire about the status of your refund and provide them with any additional information or documentation they may require.
• If you used a VAT refund agent, reach out to them and follow their specific instructions. They may require you to visit a designated counter or take other actions to facilitate the refund process.
• Check with your bank or financial institution to ensure that the refund amount was not deposited or credited to your account. Sometimes, there may be delays in processing or issues with the selected refund method.
• If you continue to encounter issues, seek assistance from the relevant authorities. This could include contacting the Austrian Customs Authority or the tax refund department to inquire about the status of your refund and provide any necessary additional information.

It is important to keep track of all the documentation and follow the specific instructions provided by the seller, refund agent, or relevant authorities to increase the likelihood of a successful VAT refund in Austria.

Frequently asked questions