The following items do not proceed with an additional charge of tax added to the price of the good or service. These items leave the tax off the invoice.

  • Service provided through a credit institute, sale of securities, deposits and withdrawals or other bank deposits such as security/safety deposit boxes.
  • Sale of stamps from a government office for within the country or EU border (unless the packet is larger than 20 kg..10% within Austria and 20% within the other EU countries)
  • Sale and handling of corporate equities such as stocks and bonds or other consortia
  • Sale of property or right of options
  • Sale of insurance products through agents or brokers
  • Sale of tuition for private, general and professional schools when such schools exist within the public infrastucture
  • Sale of products offered through saving and credit institututes
  • Sale of services from a babysitter or caretaker
  • Sale of services offered through a doctor, dentist or other professionals within the healthcare industry
  • Rent or leasing of land (garage parking not included, as it is taxed at the full rate of 20%)
  • Sales of under EUR 30.000 per Year (before tax), where this amount is not exceeded by 15% within a five month period