VAT Rates, Daily and Mileage Allowances and E-archiving in Austria

Domestic daily allowances:

According to Section 26 Z 4 EStG 1988, you are entitled to the full daily allowance for 24 hours and can amount to up to €30. Higher amounts cannot be granted tax-free, even if proof is provided, regardless of whether there is an entitlement to them under employment law. To receive an allowance, the business trip must last for more than 3 hours. After that period, 1/12 of €26.40 (1/12 of €30 in 2025) may be exempt from wage tax for each commenced hour.

In principle, the daily allowance for domestic trips is available according to the 24-hour rule. Only if a labor law regulation stipulates the calculation (determination of entitlement) according to calendar days or if the employer invoices according to calendar days in the absence of a labor law regulation, this accounting method is also relevant for tax purposes.

When it comes to the question of whether proportional domestic travel rates apply in addition to the foreign travel rates, it can be assumed that the trip is uniform.

The days covered by the foreign travel rates must then be deducted from the total travel time expressed in days. Domestic daily allowance is available for the remaining travel times.

Example 1:

The business trip begins on Monday at 2 p.m. and ends on the following Tuesday at 3 p.m.

The employee is entitled to a daily allowance of €32,50 (12/12 + 1/12) for the entire trip.

Domestic business trip accommodation allowances

Overnight allowances are generally only exempt from taxes and duties if an overnight stay is actually made and this can be proven ( e.g.  through hotel bills). For distances of more than 120  km,  it is not necessary to prove whether the employee actually spent the night.

Amount of tax-free overnight allowance:

• Flat rate for overnight expenses including breakfast: €17 without proof of the amount of the actual costs.
  The flat rate overnight allowance can generally only be paid out tax-free for a maximum period of six months.

• Reimbursement of the employer's entire costs with proof of overnight accommodation costs and breakfast costs.

Foreign Per Diem

If a trip abroad lasts longer than 3 hours, 1/12 of the daily rate abroad can be calculated for each hour of the trip abroad. The full daily allowance is available for 24 hours. For a shorter stay abroad, the rate for a domestic trip is applicable if the trip lasts longer than three hours in total.

For a day with both domestic and foreign travel, the foreign allowance takes precedence for the day. However, the domestic portion of a foreign trip (the time to/from the border or airport) is entitled to a domestic allowance when the foreign travel for the day does not qualify for a full (12/12) foreign allowance. These domestic hours are not bound by the minimum trip duration since they are considered part of the overall trip; if the entire trip meets minimum requirements for an allowance, then the domestic hours can also be reimbursed up to the daily limit. The maximum reimbursement for a day remains 12/12 of the total allowance.

From the time you cross the border (in the case of cross-border air travel, from departure or until arrival within the country), the rates for the respective country apply. The days or twelfths covered by the foreign travel rates must then be deducted from the total travel time expressed in days or twelfths; Domestic daily allowance is available for the remaining travel times. If the “foreign portion” does not exceed three hours, then the total is a domestic trip. In any case, a uniform domestic journey is given for mere "corridor traffic" by train (e.g. Salzburg - Rosenheim - Kufstein) or by car ("small" or "big German corner").

If one paid business meal is eaten per day, the daily allowance will not be reduced. If two meals are eaten in one day, only 1/3 of the daily allowance will be awarded.

Multiple trips on the same day

If an employee travels to several foreign countries on a business trip, he/she is entitled to daily fees for the country to which the business trip leads. This does not apply to cases in which the employee works in each of these countries.

Example 2:

The journey from Vienna to Frankfurt takes place by car or train. Start of the trip at 7 a.m., cross the Passau border at 11:15 a.m., cross the border on the return journey at 3 p.m. the next day, end of the trip at 6:10 p.m.

The trip takes a total of 35 hours 10 minutes and there are two daily rates (24/12). The foreign share (11:15 a.m. to 3:00 p.m. the next day) is 16/12, so the remaining domestic share is 8/12.

Example 3:

Flight Vienna-Frankfurt: Departure to the airport at 5 a.m., departure from Vienna at 8 a.m., arrival at Vienna airport at 3 p.m., end of the trip at 4:30 p.m.

The trip takes a total of 11 hours 30 minutes and is charged a daily rate.

Foreign portion (8:00 a.m. to 3:00 p.m.) 7/12

Domestic share 5/12.

Other

If, as part of the foreign activity, the centre of activity is established abroad (e.g. when the employee is sent abroad for training purposes), additional work-related meal expenses may arise due to the difference in purchasing power even without the existence of a "trip" if the meal expenses abroad are considerably higher than the cost of domestic meals due to the higher level of living costs (VwGH 13.02.1991, 90/13/0199 ).

Such a significant difference exists in any case if the daily rate abroad according to the RGV exceeds the domestic daily rate increased by half (that is €39,60 euros). The excess amount is to be taken into account as the difference in additional meal expenses.

Example:

The daily rate for the USA is 52,30 euros, so the additional meal expenses to be taken into account are 12,70 euros (= 52,30 minus 39,60 euros).

Sources:

• https://findok.bmf.gv.at/findok/volltext(suche:Standardsuche)?segmentId=a3318dfb-fd32-41e4-b985-3cb12048220c
• Auslandsreisekostensätze
• 240314_Steuerbuch2024_DE_BF.pdf
• https://www.usp.gv.at/mitarbeiter-und-gesundheit/entgelt/kosten-bei-dienstreisen.html
• Findok LStR 2002, Lohnsteuerrichtlinien 2002 - Findok Internet

Standard	2025
Car	€0,50
Passenger Car	€0,15
Motorbikes and motorbikes	€0,50
Cycle	€0,50

 

Source: https://www.ris.bka.gv.at/Dokumente/BgblAuth/BGBLA_2024_I_144/BGBLA_2024_I_144.html 

Electronic archiving and retention period in Austria

Books and records as well as the documents relating to the books and records must be kept for 7 years.

For the books and records, these periods run from the end of the calendar year for which the entries in the books or records were made, and for the documents, business papers and other documents from the end of the calendar year to which they refer; in the case of a financial year that differs from the calendar year, the periods run from the end of the calendar year in which the financial year ends.

With regard to the receipts, business papers and other documents referred above, storage may take place on data storage media if complete, orderly, identical in content and faithful reproduction of the original is guaranteed at all times until the expiry of the statutory retention period. If such documents are only available on data storage media, the requirement of faithful reproduction of the original does not apply.

Anyone who has stored documents in the form above paragraph must, insofar as he is obliged to grant access, provide at his own expense and within a reasonable period of time the resources necessary to make the documents readable and, if necessary, provide permanent copies that are readable without any resources. If permanent copies are made, they must be made available on data storage media.

Books, records, business papers, documents and certificates must be presented for inspection and examination upon request, insofar as they are relevant to the content of the claims.

Records may be kept outside of Austria.

Source: https://www.ris.bka.gv.at/NormDokument.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003940&Paragraf=132