Turnover tax statistics as secondary statistics are based on the fiscal administration’s assessment data. Turnover tax liability applies to deliveries and other services rendered in return for payment by entrepreneurs within the national territory; it also applies to own consumption and the import of objects. Imports from non-EU countries are subject to import turnover tax; until September 2003 this tax was levied exclusively by the customs authorities; since October 2003 it can also be paid in directly to the tax account. The acquisition tax (for imports from the EU) is always stipulated through assessment.
In principle the basis of assessment for turnover tax is remuneration; however certain categories of turnover are not subject to turnover tax, with a distinction to be made between genuinely exempt and non-genuinely exempt turnover. The main tax rates are 20% and 10%, since 2016 another tax rate with 13% was implemented. All the others are of marginal significance only.
In the year under review
Most of the taxpayers were in the lower turnover levels.
While two thirds (63.1%) of all assessed entities had a taxable turnover
of up to €
The economic branches with the highest turnover were
wholesale and retail trade, and manufacturing with a share of 54% of
total turnover. Wholesale and retail trade also had the largest number
of “genuine” enterprises with a little more than
75% of all persons and entities assessed for turnover tax were subject to income tax, the remainder being subject to corporation tax; of the latter, 75% were limited liability companies (Gesellschaften mit beschränkter Haftung, GmbH). In Austria nearly one enterprise in five had this legal form. 52% of total turnover was generated by these limited liability companies. Joint stock companies (Aktiengesellschaften) contributed 12% to the turnover volume even though only 0.1% of all enterprises had this legal form. 55% of all enterprises were sole proprietorships, yet their share of total turnover was only 7%.
Consideration of turnover tax according to regional aspects is problematic insofar as the tax assessment is made at the company’s place of domicile as a matter of principle. This distorts the picture in the case of banks and store chains in particular, as turnover is not recorded solely at the location at which it is generated. For this reason, any description according to regional aspects fails to provide an accurate picture of the Austrian economy. According to turnover tax statistics, 32% of all turnover was generated in Vienna (by just 23% of all taxpayers), with a further 29% produced in Upper Austria and Lower Austria.
Note: The brochure 2018 Turnover Tax Statistics (in German only), complete with all tables, can be downloaded as a PDF file free of charge after its completion. Simply click the Publications sheet (see below).
© STATISTICS AUSTRIA, Last Changed 14.04.2021