Austria is a key gateway to Central and Eastern European markets. Austrian VAT — Umsatzsteuer (USt) — is administered by the Federal Ministry of Finance and uses one of the most distinctive VAT number formats in the EU: the ATU prefix.
Austrian VAT numbers have a distinctive format: AT followed by the letter U and then 8 digits. Example: ATU12345678. The letter U is a fixed, mandatory part of the format and must be included in all VIES queries and invoices. Do not omit the U — AT12345678 is an invalid format for Austrian VAT numbers.
Austria applies three main VAT rates. The standard rate of 20% applies to most goods and services. The reduced rate of 10% applies to foodstuffs, books, newspapers, passenger transport, hotel accommodation, and rental of residential property. The reduced rate of 13% (also the parking rate) applies to wine produced on-farm, live animals, seeds and plants, cultural events, and sports activities.
Austrian businesses must register for VAT when their annual turnover exceeds €35,000. Businesses below this threshold can register voluntarily. Foreign businesses making taxable supplies in Austria without a local establishment register through the relevant regional tax office.
Remember to include the letter U between AT and the 8 digits when querying Austrian numbers. VAT-Scan accepts the full ATU format and will return results directly from VIES.
Check an Austrian VAT number →