Prepare a cost estimate: template for trades businesses in Austria
Reading time: about 5 minutes for the main text. Use templates and details as needed.
Full version with templates, calculations and further checks
Take a specific job for which you are currently preparing a cost estimate. The customer should be able to see which work you have allowed for and how you arrived at the total. This means breaking down labour, materials and other costs separately. [1]
Open the full template to copy and copy the fields into your own document. Start with the scope of work. The washbasin example below will then help you check quantities and totals. The template is a working aid, not a complete model contract. [b]
Start with the scope of work
‘Replace washbasin’ leaves open what you have included. Does it cover removal and disposal? Are connection and functional testing included? Each task you have costed needs an identifiable line item. Alongside it, note the site visit, plan or measurements on which your calculation is based. Anything you have not yet checked remains visible as an open question. [b]
When preparing the estimate, it helps to separate what the customer wants from what you know about the existing conditions. The desired specification comes from your discussion with the customer. Details of existing connections, however, need an appropriate basis. If the desired specification or existing connections are still unclear, you cannot finalise that part of the calculation. In the draft, record the open question alongside the assumption you are using for now. [b]
The document header should identify the customer and the site where the work will take place. In the project details, describe the intended result and the material specification you have costed. ‘Washbasin and tap’ would need more detail for a real job; in the sample, it remains a calculation example. [b]
These three rows are an unchanged extract from the full template. Replace [Entry] with the details of your job: [b]
| Field | Entry |
|---|---|
| Document | Cost estimate no. [Entry]; version [Entry]; date [Entry] |
| Project and scope of work | Intended result and specific tasks costed [Entry] |
| Basis of calculation | Site visit/plan/measurements dated [Entry]; open points [Entry] |
The reference to the site visit or plan explains what was known when the draft was prepared. Name each open question specifically, such as the condition of existing connections that still needs checking. A general note about possible changes tells the customer little about this. [b]
The fictional sample dated 12 October 2026 covers replacing a washbasin and laying 4.00 m² of wall tiles on a prepared substrate outside the shower area. It assumes that the existing connections and substrate are suitable; a professional assessment would be needed before carrying out the work. Laying pipework, electrical work, substrate repairs, work affecting waterproofing, moisture damage and work on the shower or bath are excluded from the calculation. This is not a cost estimate for a complete bathroom renovation. [a]
State these limits specifically in the document. They do not replace a professional assessment or remove statutory duties to provide information and warnings. [5]
Distinguish a cost estimate from placing an order
A cost estimate explains the expected costs. An offer proposes a contract with specific work and terms; it may include the cost estimate. A contract can arise if the customer validly accepts the offer and the parties’ declarations agree. A calculated total alone does not settle whether the work has been ordered. [1] [4]
A rough estimate gives an approximate amount without the same breakdown. A fixed price, by contrast, is an agreed total price for the job described. The heading on your document does not replace that price agreement. [1]
Clarify whether it is binding and whether preparation costs apply
Clarify the customer’s status for this transaction. Even someone who owns a business may be acting as a consumer when renovating their private bathroom. What matters is whether the job forms part of their business activities. [8]
For a consumer transaction, the following applies: if the cost estimate forms the basis of the contract, its accuracy is deemed guaranteed unless you expressly state otherwise. If it is to remain non-binding, the customer needs that express statement. [3] Between businesses, the WKO states that, in case of doubt, it is non-binding unless otherwise agreed. [2]
If the contract is based on an estimate with an express guarantee of accuracy, you may not demand a price increase for the work included in the estimate, even if it unexpectedly requires more effort. [7]
And preparation costs need to be discussed in advance too. Consumers only have to pay for preparing the estimate if they were told beforehand that they would have to pay. Mentioning this for the first time on the invoice is too late. [3] For business customers, a fee may apply, for example for detailed calculations or plans. The WKO recommends a clear agreement here too. [2] In the fictional sample, preparation is free of charge. [a]
Use the example to check quantities and totals
All amounts below are fictional. They are not market prices or an offer from BrandHoop or a real trades business. A binding cost estimate is assumed for precisely the scope described in the sample. [a]
In the full example, removing the existing washbasin is allowed 2 hours at €65.00 net per hour. That comes to €130.00 net. Installation, connection and testing are calculated at 3 hours at the same fictional hourly rate, totalling €195.00 net. Here, the unit ‘hours’ explains what the unit price refers to. For tiling, the basis is the area worked on in m². [a]
Quantity multiplied by unit price gives the line total. The wall tiles show why you should check the units too:
| Extract from the sample | Quantity | Net unit price | Net amount |
|---|---|---|---|
| Laying wall tiles: labour | 4.00 m² | 55.00 € | 220.00 € |
| Wall tiles: materials | 4.40 m² | 32.00 € | 140.80 € |
The additional 0.40 m² of material is a fictional allowance in this example, not a general rule for wastage. [a]
A number in the quantity column is therefore not enough on its own. The quantity needs the right unit, and the unit price must refer to that exact unit. The full sample also uses sets and lump sums. Travel and disposal appear as separate line items, so you can see where these costs are included when checking the total. [b]
The full ten line items and calculation steps come to €1,370.80 net. The example assumes a business subject to standard VAT taxation and a service subject to Austria’s standard VAT rate. That rate is 20%. [10] This gives €274.16 in VAT and €1,644.96 gross. [a]
The check for the materials line is: 4.40 × €32.00 = €140.80 net. VAT at 20% adds €28.16, giving €168.96 gross. [a]
The total also includes the line items that do not appear in the short table extract. In the full sample, all ten items are grouped as follows: [a]
| Cost category | Net € | VAT at 20% € | Gross € |
|---|---|---|---|
| Labour, items 1–4 | 625.00 | 125.00 | 750.00 |
| Materials, items 5–8 | 645.80 | 129.16 | 774.96 |
| Ancillary costs, items 9–10 | 100.00 | 20.00 | 120.00 |
| Total | 1,370.80 | 274.16 | 1,644.96 |
The €100.00 net in ancillary costs in the sample consists of €45.00 for travel and €55.00 for disposal. These amounts are already included in the total price; they are not added again. [a]
Net means excluding VAT; gross means including VAT. For consumers, the final price including any other taxes and surcharges must be clear. [9] Only use 20% if it applies to your job; other tax rates or exemptions require an appropriate presentation. [10]
For the tax situation shown, use these calculation steps when working with the template: net line total = quantity × net unit price. Tax amount = taxable net amount × tax rate. Final amount = net total + tax amount. If several tax rates apply, calculate the total for each rate separately. [c]
Send a specific version for discussion
Read your draft from the customer’s perspective. Can the line items be matched to the job described? Recalculate the rows and compare the net total, tax and final gross amount. Travel and disposal must be clearly included or excluded. [b]
Add a number, date and version. Keep the desired start date distinct from a confirmed date; include material availability and any conditions still to be met. Explain how the customer can place an order and what any signature confirms. Save the version you actually sent along with the response. For the working document that follows, see the guide to the job order form. [b]
The response you need next depends on the draft. If measurements or a decision about the specification are still missing, those details come first. Once the scope is clear and costed, the discussion can cover the specific version and the intended order. The response should make clear what the customer is agreeing to. The template provides space for the version discussed and the name, date and content of the reply. [b]
Handle additional costs and extra orders separately
With a non-binding cost estimate, additional costs may arise for the existing scope. Once an unavoidable, substantial overrun is certain, you must inform the customer immediately. They may withdraw and must pay reasonable compensation for work already completed. If you fail to notify them, you lose your claim for payment for the additional work. [7] This does not imply a generally permitted percentage increase. Whether an overrun is substantial depends on the individual case. [1]
Additional customer requests, however, change the order. For these, the WKO recommends obtaining written consent to the specific additional costs before carrying out the work, even if the existing cost estimate was binding. [1] [2] An addendum to the relevant version records what is being added or removed and how costs and dates will change. [b]
The addendum should include the reason for the change and the affected line items. The new cost breakdown shows the change from the previous version. Add the effect on the schedule and the customer’s dated response. This keeps the original calculation identifiable as the reference for the change. [b]
Editorial version dated 16 October 2026. Numbers link to sources; letters explain editorial examples or recommendations. Each source note states what the source supports.
[a] Editorial examples. Content labelled as a sample or fictional illustrates possible situations. It does not describe real customer cases or provide evidence of a measured effect.
[b] Practical recommendations. The suggested processes and decision aids are editorial applications of the sources cited. Their specific effect on enquiries or orders has not been measured here.
[c] Editorial illustration. The illustration explains a relationship. It is neither a real customer reference nor evidence of a measured effect.
Sources and context (11 sources)
- Kostenvoranschlag – Allgemeiner Überblick — Wirtschaftskammer Österreich
Explains the cost breakdown, offers, rough estimates and fixed prices, as well as how to handle cost overruns and additional work. The percentage mentioned is not a generally permitted surcharge. Does not substantiate market prices or the template’s effectiveness. The passage on lower actual costs differs from the page on contracts for work; no general billing rule is taken from it. Checked: 2026-10-16.
- Kostenvoranschlag – FAQs — Wirtschaftskammer Österreich
Supports the distinction between consumers and B2B transactions, advance notice of preparation costs and the recommendation to obtain written consent to additional costs. The recommendation is not presented as a general statutory requirement for written form. No fixed fee or generally permitted percentage for additional costs is inferred. Checked: 2026-10-16.
- RIS: § 5 KSchG – Kostenvoranschläge — Rechtsinformationssystem des Bundes
Supports the requirement to inform consumers in advance of their obligation to pay for preparation, and the guarantee of accuracy for an estimate used as the basis of a contract unless the contrary is expressly stated. Makes no statement about specific fees or automatic crediting of the preparation charge when an order is placed. Checked: 2026-10-16.
- RIS: § 861 ABGB – Abschluss des Vertrags — Rechtsinformationssystem des Bundes
Supports the formation of a contract through valid acceptance and agreement of the parties’ intentions. This does not mean that every response or signature constitutes an order. Checked: 2026-10-16.
- Werkverträge – Warnpflicht des Werkunternehmers — Wirtschaftskammer Österreich
Supports the requirement for a specific result as the subject of a contract for work, as well as duties to inspect and warn where materials are recognisably unsuitable or instructions are incorrect. Does not provide technical approval for the fictional washbasin work. The differing statement about who benefits when less work is required is not used as a universal billing rule. Checked: 2026-10-16.
- RIS: § 883 ABGB – Form der Verträge — Rechtsinformationssystem des Bundes
Supports the general freedom of form, subject to statutory exceptions. The statement about an additional document is a limited application of this principle, not a promise that every job is free of all formal requirements. The ELI address returned a 503 error; the NormDokument page cited here was read. Checked: 2026-10-16.
- RIS: § 1170a ABGB – Kostenvoranschlag — Rechtsinformationssystem des Bundes
Paragraph 1 concerns an estimate used as the basis of a contract with an express guarantee of accuracy. Paragraph 2 governs unavoidable substantial overruns without a guarantee, immediate notification, withdrawal and loss of the claim for additional work if notification is omitted. No statutory percentage threshold is stated, and no additional work requested by the customer is read into the guaranteed scope. Checked: 2026-10-16.
- RIS: § 1 KSchG – Geltungsbereich — Rechtsinformationssystem des Bundes
Supports classification according to whether the specific transaction forms part of a business’s activities. The private bathroom is an explanatory example, not a finding about a real person’s status. The original URL for the consolidated text was retained in the article but returned a 503 error when accessed; this direct page for the provision was read instead. Checked: 2026-10-16.
- Konsumentenfragen: Kostenvoranschlag — Sozialministerium, government consumer portal
Confirms that final gross prices for consumers include VAT and any other taxes and surcharges. The simplified percentages given there are not adopted as generally permitted cost overruns. Guidance on additional orders and possible crediting of preparation costs is not a promise for every contract. Checked: 2026-10-16.
- Steuersätze und Steuerbefreiungen der Umsatzsteuer — Unternehmensserviceportal; content provided by the Bundesministerium für Finanzen
Confirms 20% as Austria’s standard VAT rate and the existence of other rates and exemptions. The classification of a real job is not assessed; the sample calculation expressly assumes a case to which standard VAT taxation applies. Does not substantiate market prices, a rounding rule or individual tax advice. Checked: 2026-10-16.
- Reverse Charge System — Unternehmensserviceportal; content provided by the Bundesministerium für Finanzen
Explains the transfer of VAT liability to the recipient business and invoicing without VAT shown separately in a reverse charge case. The article gives this as a conditional exception; it does not determine that any particular trades job falls within it. Invoice requirements are not presented as a complete list of mandatory information for a cost estimate. Checked: 2026-10-16.