Tax-free shopping in Austria (2026)
Last reviewed: 30 October 2026
In short: Buyers with no residence in the EU can buy VAT-free in Austria if the total invoice from one trader exceeds EUR 75. The goods must leave the EU in personal luggage before the end of the third month after the month of delivery.
| Rule | What applies |
|---|---|
| VAT refund for visitors availableVAT refund for visitors | Yes [1] |
| Who qualifiesVAT refund for visitors | Buyer has no residence or habitual abode in the EU, as entered in the passport or other border-crossing document. Goods are not bought for business purposes and are exported in personal luggage. [1] |
| Minimum purchaseVAT refund for visitors | €75.00 per purchase [1] |
| Time limit to take goods outVAT refund for visitors | 3 months [1] |
| Refund procedureVAT refund for visitors | The seller issues an export certificate (Ausfuhrbescheinigung) on which customs confirms the exit of the goods. [1] |
Notes
- The total amount of the invoice for goods supplied by one trader to the buyer must exceed EUR 75.
- Counted in calendar months: the goods must leave before the end of the third calendar month following the month of delivery.
Sources
- Bundeskanzleramt (RIS, Rechtsinformationssystem des Bundes): RIS - Umsatzsteuergesetz 1994 - Bundesrecht konsolidiert, Fassung vom 30.10.2026 (consulted 30 October 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.