To start a coffee shop in Austria, secure the regulated Gastgewerbe license and the Betriebsanlagengenehmigung before you sign a lease; without both you cannot legally serve guests or run machines. Choose a legal form (GmbH for liability protection, otherwise sole trader) and register the Gewerbe with the WKO; appoint a gewerberechtlicher Geschäftsführer with Befähigungsnachweis (hospitality diploma, Meister/Unternehmerprüfung, or recognized experience) or hire one. Apply for the facility permit at the Magistrat/Bezirkshauptmannschaft with plans covering ventilation, fire protection, guest WCs, accessibility, and noise; a Schanigarten/terrace needs a separate permit and fee. Register with the Finanzamt for a VAT UID; VAT is 10% on food and 20% on beverages (coffee), and consumer prices must be tax-inclusive. Comply with Registrierkassenpflicht/RKSV (signing cash register, DEP, receipt duty). Implement HACCP, allergen disclosure (EU 1169/2011), and the indoor smoking ban; obtain AKM/AUSTRO MECHANA for music. Hire and register staff with the ÖGK, apply the Kollektivvertrag Gastronomie (minimum pay, supplements), and insure yourself via the SVS. If takeaway, license packaging under the Verpackungsgesetz (e.g., ARA) and set up waste separation; a grease separator is required if you cook. Financing: plan 20–30% equity, 3–5‑year lease, and consider a Pacht takeover to inherit permits and reduce opening time.
