Austria
Organschaft Updated 2025-12-10
Baseline
Austrian Organschaft (VAT Grouping)
Austria implements VAT grouping through the Organschaft mechanism, similar to Germany. The Organtrager (controlling entity) consolidates all VAT obligations. Austrian Organschaft requires financial, organizational, and economic integration. The regime applies to both domestic and cross-border structures (for entities with Austrian establishments).
Key Dates
2004Current Organschaft provisions effective
2019Updated guidance on organizational integration criteria
2025Finanzamt reviewing alignment with CJEU rulings on German Organschaft
Who is in scope
Entities with Austrian establishment that are financially, organizationally, and economically integrated with the Organtrager.
Process
Organschaft arises by operation of law when criteria are met -> Finanzamt assessment -> Organtrager reports for all members -> internal supplies treated as non-taxable.
Official Sources
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