> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Austria

Austria's tax system is administered by the Federal Ministry of
Finance (Bundesministerium für Finanzen). As an EU member state,
Austria follows the EU VAT Directive with standard, reduced, and
intermediate rates.

VAT (Umsatzsteuer, USt) applies to most goods and services.
Businesses are identified by their UID-Nummer (VAT identification
number) in the format ATU followed by 8 digits. Austria supports
credit notes for invoice corrections.

## Base Details

| Key              | Value           |
| ---------------- | --------------- |
| Tax Country Code | `AT`            |
| Currency         | `EUR`           |
| Base Time Zone   | `Europe/Vienna` |

## Tax Categories

| Code  | Name | Title           |
| ----- | ---- | --------------- |
| `VAT` | VAT  | Value Added Tax |

### VAT Rates

| Rate           | Keys       | Name              | Percents | Description |
| -------------- | ---------- | ----------------- | -------- | ----------- |
| `general`      | `standard` | General Rate      | 20.0%    |             |
| `intermediate` | `standard` | Intermediate Rate | 13.0%    |             |
| `reduced`      | `standard` | Reduced Rate      | 10.0%    |             |

## Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is
supported.

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

## Scenarios

### bill/invoice

<Accordion title="#reverse-charge">
  **Filters:**

  * **Tags:** `reverse-charge`

  **Output:**

  * **Note:** Reverse charge: Customer to account for VAT to the relevant tax authority. (reverse-charge)
</Accordion>

## Validation Rules

<AccordionGroup>
  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                         |
    | ------ | --------------------------------------------------------------- | ----------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[AT]</li><li>Valid</li></ul> | `GOBL-AT-TAX-IDENTITY-01`<br />Invalid Austrian VAT identity code |
  </Accordion>
</AccordionGroup>