Expense rules in Austria.
All BMF Austria rules: 20% USt, €26.40 Tagesgeld, €0.42/km Kilometergeld and VAT recovery in Austria.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 10% | 50% deductible | Bewirtungskosten |
| Travel meals | 10% | 100% reclaimable | Tagesgeld cap |
| Accommodation | 13% | 100% reclaimable | Rechnung required |
| Fuel | 20% | 100% reclaimable | Business use |
| Train / ÖBB / flight | 10% | 100% reclaimable | Public transport |
| Taxi | 10% | 100% reclaimable | Receipt required |
| Client gifts | 20% | Limited | Repräsentationsaufwand |
| Parking / toll | 20% | 100% reclaimable | Tax invoice |
Tagesgeld
Tax-free national per diem (Reisekostenvergütung).
Foreign daily
BMF Reisegebührenvorschrift.
Retention
BAO § 132 records: 7 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,42 €/km | Unlimited | BMF AT 2024 rate |
| Car (passenger bonus) | +0,05 €/km | Per passenger | Business passenger bonus |
| Motorcycle | 0,24 €/km | Unlimited | Reduced rate |
Standard
BMF Kilometergeld 2024 rate.
Passenger
Per additional business passenger.
Records
Date, destination, km, business purpose.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Austria — national | 26,40 € | 105 € | 131,40 € |
| Vienna | 26,40 € | 160 € | 186,40 € |
| Foreign — Berlin | 35,30 € | 104 € | 139,30 € |
| Foreign — London | 41,40 € | 210 € | 251,40 € |
| Foreign — New York | 52,30 € | 295 € | 347,30 € |
Tagesgeld
2024 national per diem.
Hourly
Per hour if mission < 12h.
Conditions
Mission > 25 km from home > 3h.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive (2008/9/EC) | 30 Sept. N+1 | FinanzOnline |
| France | Reciprocity | 30 Sept. N+1 | Via FinanzOnline |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| AT USt for foreign | FinanzOnline U5 | 30 Sept. N+1 | FinanzOnline portal |
EU minimum
Annual 8th Directive request.
AT minimum
Min USt foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Austria expenses with Illizeo.
USt 20%/13%/10%, Kilometergeld €0.42/km, Tagesgeld €26.40, EU 8th Directive VAT recovery: all the BMF AT rules above are natively integrated into Illizeo.
Book a demo