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Commentary

Appendix 2D: VAT reduced rates (Austria)

2 Austria

13% rate

A reduced rate of VAT of 13% is applied in Austria to the following (non-exhaustive list):

  1. Ìý

    •ÌýÌýÌýÌý Admission to sporting events.

  2. Ìý

    •ÌýÌýÌýÌý Entrance fees to cultural events where they are not exempt from VAT.

  3. Ìý

    •ÌýÌýÌýÌý Admission to amusement parks.

  4. Ìý

    •ÌýÌýÌýÌý Domestic flights.

  5. Ìý

    •ÌýÌýÌýÌý Animal feed.

  6. Ìý

    •ÌýÌýÌýÌý Firewood.

  7. Ìý

    •

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