3753068 - Austrian VAT Return change from 07/2026 – New 3 digit Tax Codes

New legal change for Austria VAT return effective from 01.07.2026. This Knowledge Base Article contains information about the legal change Amendment to the VAT Act (Umsatzsteuergesetz). The Austrian government plans to introduce a new reduced Value Added Tax (VAT) rate of 4.9% for a selected list of essential food items, which were previously taxed at 10%. This change impacts business processes such as sales, purchasing, invoicing, and tax reporting for companies dealing with these specific goods. For VAT reporting, transactions at the new 4.9% rate are reported in specific new fields of the Advanced VAT Return U30 and the Annual Return U1 ("KZ124, KZ125").

• SAP S/4HANA 2020
• SAP S/4HANA 2021
• SAP S/4HANA 2022
• SAP S/4HANA 2023
• SAP S/4HANA 2025

U1, U30, AT_VAT_DCL_U30, AT_VAT_DCL_U1,  Änderung (474 d.B.), 01.07.2026, 07.2026, AT U1, AT U30, new VAT rate Austria, VAT 4.9% Austria , KBA , FI-LOC-FI-AT , Austria , Problem