Austria

Companies not established in Austria providing ‘taxable supplies’ of goods or services in Austria, may have to obtain a non-resident Austria export VAT registration. The EU VAT Directive states that foreign traders are legally obligated to register for Austria export VAT. They may also have 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
• When total E-commerce sales of goods to consumers in EU, exceeds the threshold of € 10,000 companies are now eligible for signing up for (One-stop-shop) called the OSS scheme by SKAT.
• Organising live conferences or exhibitions with on the door payments
• If a company is otherwise a non-VAT trader, but is receiving services in Austria under the reverse charge rule.

If you already do business or plan to do business in Austria, you should contact TIMEVAT immediately. We speak the language, have easy access to the Austrian authorities and now the procedures. Please contact us for advise and assistance.

VAT Rates, Formats & Thresholds

VAT Rates		VAT Designation	VAT Number Format	Distance Selling Threshold	Intrastat Threshold
20%	(Standard)	Mwst	AT12345678	€ 10,000 *)	€ 1,100,000	(Arrivals)
10/13%	(Reduced)				€ 1,100,000	(Dispatches)

*) As of 1st of July 2021 companies are eligible to sign up for (One-stop-shop) the OSS scheme by SKAT when the total annual EU sales exceeds the threshold of € 10,000.

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.

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