Passing on VAT reductions

As of January 1, 2026, pursuant to Section 6 (1) (5b) UStG, deliveries of chemical, hormonal, and mechanical contraceptives, as well as all types of monthly feminine hygiene products, will be exempt from sales tax. Pursuant to Section 2 (1) Z6 WettbG, the BWB may initiate a sector inquiry if circumstances suggest that there has been a failure to comply with the mandatory passing on of tax reductions pursuant to Section 7 PreisG 1992.

The zero VAT rate for supplies, intra-community acquisitions, imports, and installations of photovoltaic systems, subject to the conditions specified in Section 28 (62) and (63) UStG, was applied from 1 January 2024 until, in principle, 31 March 2025.