Yes. An Austrian business can qualify for the Google Verified badge without needing the old Google Guaranteed badge first. Google has replaced the previous badge system with a single Google Verified badge, and new advertisers receive it after successfully completing the required Local Services screening and verification process.
For an Austrian business, the exact checks depend on the business category, but Google may require business registration, insurance, licenses, and a verified Google Business Profile. Austria is specifically listed as a market where Google can verify business registration using the Umsatzsteuer-ID-Nr.
So, you don't need to obtain or maintain the old Guaranteed badge first. If you're a new Austrian LSA advertiser, completing the current verification requirements is what matters.