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Austrian VAT Compliance – Rates & Registration

 

If a company not established in Austria is providing ‘taxable supplies’ of goods or services in Austria, it may have to obtain a non-resident VAT registration. In accordance with the EU VAT Directive, foreign traders are legally obligated to register for VAT in certain circumstances in order to report taxable transactions and declare VAT that must be charged.

It is important that all businesses with any commercial activity in Austria assess their compliance obligations and register prior to commencing taxable transactions if applicable.

What you need to know

There are various scenarios that would trigger an obligation to register for VAT in Austria. Some of the most common examples are:

  • Importing goods into Austria from outside the European Union.
  • Buying and selling goods in Austria.
  • Selling goods from Austria which are delivered to customers outside of Austria (business or private customers).
  • Acquiring goods in Austria from another EU country (Intra-community acquisitions).
  • Holding inventory in Austria for sale, distribution or consignment.
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds.
  • Organising events in Austria where attendees or delegates must pay admission.

If you are currently, or plan to conduct any of the above (or similar) transactions in Austria, you should contact us immediately for a complimentary consultation.

Austrian VAT Rates, Number Formats & Thresholds

*Thresholds apply for sales up to 1st July 2021 only, after which the EU rules were updated: For non-EU sellers, there is no revenue threshold and registration will be required in all member states where sales are made. For EU-based sellers, a threshold of €10,000 per annum applies – but this threshold refers to all EU sales, so if your sales revenue across the whole EU is greater than €10,000 – you will need to register in every EU state where you deliver goods. Read more about registrations options and the OSS here.

VAT Rates VAT Number Format Distance Selling Threshold* Intrastat Threshold
20% (Standard) ATU12345678 € 35,000 € 750,000 (Arrivals)
10/13% (Reduced) € 750,000 (Dispatches)
VAT return periods

Monthly or quarterly depending on turnover

Annual returns

Yes

EC Sales Lists frequency

Monthly, or quarterly if VAT returns are submitted quarterly

EC purchase lists

No

Other reporting requirements

No

Reverse charge

The reverse charge mechanism applies to the majority of services. It does not apply to entrance fees to trade fairs, conventions and seminars organised in Austria by non-Austrian companies.

Domestic reverse change

Please contact us if you would like details of how the domestic reverse charge applies in Austria.

Fiscal Representation

A business established in a country outside the EU must appoint a tax representative to register for VAT in Austria.

 

Contact us for a complimentary consultation.

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