ENTGELTSMINDERUNG DER UMSATZSTEUERPFLICHT

• Volume & Quantity rebates or discounts
• Reduction in price for items traded in (an old printer when buying a new one)

10% USt

• Food in nearly all firms, included when it is sold in a restaurant and milk
• Land and forest products
• Books, maps and newspapers
• Medicine
• Rent for Land and use as a Residence (eg. Apartment)
• All forms of transporation (bus, train, tram -- just not freight ships)

12% USt

• Delivery and Personal use of wine or other fermented beverages within the EU and made in the EU

19% USt

• Fresh wood from Wyalsertal & Voralberg