Since July 1st, the VAT rate of 4.9 percent, desired by politicians but problematic for businesses to implement, has been in effect on selected food products . At almost the last minute, we managed to find a practical solution for calculating the fat and sugar content of baked goods.

A validated calculation formula now allows for a uniform and transparent assessment of the applicable tax rate for products. This formula is also integrated into an online calculator , enabling businesses to calculate fat and sugar content by entering their recipes. Both the formula and the online calculator are available on the website of the Federal Ministry of Finance (BMF).

At this point I would like to sincerely thank Erwin Heftberger from the HTL for Food Technology in Wels, who significantly supported us in creating the calculation formula.

To provide guidance on classifying eligible baked goods, a blacklist coordinated with the Federal Ministry of Finance (BMF) was also published, which at least allows for a specific demarcation.

SRH Fernhochschule GmbH – bis Jänner 27

I am aware that many questions remain unanswered and will continue to do so in the future. We are continuing to collect these and forward them to the Federal Ministry of Finance (BMF). Any general clarifications resulting from this will be incorporated by the BMF into its specialist information (FAQs).

Furthermore, we were able to secure a grace period for those businesses that were unable to convert their cash registers by July 1st, similar to the arrangement made during the introduction of mandatory electronic cash registers in 2015. If the new cash register or the software service for the conversion was commissioned before July 1st, 2026, but could not yet be delivered or fulfilled, this does not constitute an intentional financial offense, as can be read in the FAQs of the Federal Ministry of Finance.

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