Whether you’re a European or non-European company, establishing certain activities in Austria may mean you need to register for VAT. You can use a fiscal representative or tax advisor to draw up your VAT, Intrastat and ESL returns with total peace of mind in Austria.
If you deal with companies in Austria, you may be able to claim a Austrian VAT refund.
Here you can find the specifics of VAT regulations in Austria, which work alongside the harmonised framework of the EU as explained in our guide to intra-Community VAT obligations.
|VAT introduced in Austria||1973|
|VAT name in Austria||Umsatzsteuer|
|VAT ID format in Austria||ATU99999999|
|Territories with special status in Austria||n/a|
VAT rates in Austria
|Standard VAT rate||20 %|
|Reduced VAT rate (1)||13 %|
|Reduced VAT rate (2)||10 %|
|Super reduced VAT rate||n/a|
|VAT parking rate||13 %|
|Zero VAT rate||no|
Thresholds triggering VAT reporting obligations in Austria
|Intrastat threshold at introduction||750 000 EUR|
|Intrastat threshold on dispatch||750 000 EUR|
|Distance selling threshold||As of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.|
Reporting frequency in Austria
|Intrastat declaration||Monthly depending on threshold|
|EC Sales List (ESL) declaration||monthly, quarterly|
|VAT returns||monthly, annually|
VAT-related penalties in Austria
|Failure to file a VAT return||At the discretion of the administration, a penalty of 10% of the VAT due may be imposed for late filing.|
|Late payment of VAT||Penalty of 2% of the amount of VAT due. In case of non-payment after 3 months, additional penalty of 1%. In case of non-payment after 6 months, a new additional penalty of 1%. Beyond that, new fraud penalties may be applied.|
|Failure to report ESL/DEB||Penalty of up to 1% of the amount of the Intra-Community supplies up to a limit of EUR 2,200 per ESL in the case of late filing, and EUR 5,000 in the case of not filing.|
Useful links on VAT in Austria
|Tax Authorities in Austria||Tax authorities|
|Ministry of Finance in Austria||Ministry of Finance|
|Check a VAT number in Austria||Check a VAT number|
|EU VAT Guide||EU VAT Guide|
The current VAT rates in Austria are as follows:
Certain transactions in Europe may require registering for VAT and filingVAT returns in Austria:
In Austria just like in other European Union countries, e-traders must register for VAT:
In addition to VAT registration, e-traders must:
You may need a VAT number in Austria to fulfil your tax obligations in this country. Indeed, certain activities such as sales, purchases and subcontracting operations may require VAT identification. To check if your activities require VAT identification in Austria, use our VAT simulator or contact us.
VAT Austrian is named Umsatzsteuerand the VAT numbers in Austria have the following structure: ATU99999999.
Registering for VATis a relatively simple formality compared to setting up a company, but in addition to obtaining a VAT number in Austriayou’ll need to file periodic VAT returns to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.
Companies with a VAT number in Austria must complete and submit VAT returns in Austria detailing all taxable income (sales) and expenses (costs), with the following periodicity: monthly, annually.
Failure to comply with the deadlines imposed by the Austrian authorities for the deposit and payment of VAT will result in the payment of penalties . For this reason, it is recommended that foreign companies use the services of an agent or a tax representative.
These penalties are defined as follows in Austria:
In addition to VAT returns, companies may be required to provide the Austrian authorities with Intrastat & EC Sales List returns:
In principle, a non-resident company in Austria can recover all or part of the VAT incurred on its expenses.
There are three different scenarios:
*This information is subject to change without notice.
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