Austria has published BGBl. I No. 37/2026, which amends the Value Added Tax Act 1994 to introduce a new reduced VAT rate of 4.9% for supplies and imports of certain staple foods. The new rate applies from 1 July 2026 and replaces the currently applicable reduced rate of 10% for qualifying items.
The reduced 4.9% rate applies only where the supply or import exclusively concerns goods listed in the new Annex 3 to the VAT Act, with the scope determined by reference to the relevant position or s…