Austrian DOOH advertising spend is fully deductible as a business expense — VAT can be reclaimed, and the 5% advertising tax counts as cost. Here's how the bookkeeping works.
30-second takeaway: DOOH spend in Austria is fully deductible as a business expense (§ 4 Income Tax Act / § 7 Corporate Tax Act) when the campaign serves the business. The included 20% VAT is reclaimable as input tax (§ 12 VAT Act), provided the invoice meets statutory requirements. The 5% advertising tax is also fully deductible as cost. There's no cap and no entertainment-style 50% haircut — advertising is recognised business activity.
Many SMEs underestimate how cleanly DOOH maps to the books. Unlike gifts (§ 20 EStG, mostly non-deductible) or entertainment (50% rule), advertising in Austria is a — and typically input-tax-deductible.
Christian Starzengruber
Founder, adyoutiser
Ich habe Adyoutiser 2025 in Wien und Bratislava gestartet, weil Bildschirmwerbung keine Agentur brauchen sollte. Wir haben ein Buchungs-Tool gebaut: Bildschirm auf der Karte auswählen, Werbung hochladen, zahlen — live in unter 5 Minuten, ab €2. Wir veröffentlichen unsere Roadmap öffentlich und antworten auf jede E-Mail innerhalb von 24 Stunden.
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