Here's the explanation with examples and a note on local tax:
VAT-registered Airbnb Stay Example:
Nightly charge: €100
Stay duration: 3 nights
Total charge: €300
No breakfast cost to exclude
Enter €300 into the "Umsatzsteuerpflichtige Aufenthalte" on the Ortstaxenrechner tool.
VAT-exempt Airbnb Stay Example:
Nightly charge: €80
Stay duration: 4 nights
Total charge: €320
Breakfast cost: €10 per night (€40 total)
Subtract breakfast cost: €320 - €40 = €280
Subtract 11% for service costs: €280 - €30.8 = €249.2
Enter €249.2 into the "Umsatzsteuerbefreite Aufenthalte" on the Ortstaxenrechner tool.
Local Tax Explanation:
The local tax (Ortstaxe) in Vienna is 3.2% of the accommodation cost minus any exclusions (like breakfast or service costs). This tax is applied per person and per night's stay.
Disclaimer:
This is a general guideline. The actual tax calculation for your Airbnb listing may vary. Consult the City of Vienna's tax guidelines or a tax professional to ensure accurate tax reporting and compliance. For further details and tax tool usage, refer to the City of Vienna's official website.