Werbeabgabe in 60 seconds.
The Werbeabgabegesetz 2000 (BGBl. I Nr. 29/2000) introduced a federal 5% tax on advertising services delivered in Austria. The tax applies to print, radio, outdoor, billboards and digital out-of-home placements located on Austrian territory.
The tax is calculated on the net advertising fee — what you pay the media owner for the ad space. It is paid by the advertiser (or their agency), collected by the media owner, and remitted to the Austrian Finanzamt monthly.
Adyoutiser is the media owner for our Vienna inventory, so the obligation to declare and remit the Werbeabgabe sits with us. You see the 5% as a transparent line item at checkout. You do not file anything with the Finanzamt.
It applies to your booking automatically — only for Austrian screens.
Liability follows the screen, not the advertiser. If the screen is physically located in Austria, the Werbeabgabe applies. If the screen is in Bratislava, it does not — Slovakia has no equivalent advertising tax, and the EU does not aggregate it cross-border.
Vienna screens (12 total): 5% Werbeabgabe added at checkout, transparent line item, remitted by us. Bratislava screens (4 total): no Werbeabgabe, no equivalent tax, exact daily price plus Slovak VAT only.
If you book a mixed campaign (some Vienna screens, some Bratislava), your invoice splits the tax automatically — 5% applies only to the Vienna portion of the basket. There is no separate filing or self-assessment on your end.
What you actually see on your invoice.
On the cart page, every Austrian-screen campaign shows the Werbeabgabe as a separate line. Take a Vienna campaign at €100/day net — the math at checkout looks like this: