Value-Added Tax (VAT) Refund
Non-EU-residents can request a refund of the value-added tax for goods they purchased in Austria.
All of the following requirements must be met:
a) The invoiced amount must exceed Euro 75.00.
b) Your passport must indicate a domicile/residence outside the European Union (EU).
c) You must export the item(s) with your personal luggage within three months of purchase.
d) You must show the item(s) to customs officials and obtain a stamp before leaving the European Union.
Note to d): When leaving Austria to Switzerland and Liechtenstein, you must obtain your customs stamp from Austrian customs officials either at the airport or the border crossing.
When leaving Austria to any other of the neighboring states (which are all EU members), you must obtain the customs stamp from the custom authorities of the last EU country you visit before leaving the EU (this does not include airport transit and connecting flights).
Example:
- If you fly into Munich, go by car/train to Austria for a ski vacation, and then fly back to Canada from Munich, you get your stamp from German customs officials.
- If you fly to Budapest, visit Vienna by boat (cruise on the Danube River), and then return to Budapest to fly back to your home country outside the EU, you get your customs stamp from the Hungarian Customs authorities.
- If you fly from Salzburg via Francfort (just connecting flight; no leaving of the airport area; luggage is checked through) back to your home country, you obtain your customs stamp before checking-in from the Austrian Customs authorities.
Please note: An endorsement can be issued at a later date only in exceptional cases (e.g. traffic accident on the way to the airport; no time to get customs stamp). Please be aware that the burden of proof is yours. If, for any reason, you do not get the customs stamp, it is recommended to have the items inspected at Canadian customs and get a stamp from Canadian customs officials. Still, you must come up with very good reasons why you were not able to obtain an EU customs stamp.
Final remark: Neither the Austrian Embassy in Ottawa nor any other Austrian Consulate in Canada is authorized to stamp your receipts and invoices.
