Rss Facebook-f Linkedin-in
EASYTAX, VAT fiscal representative

VAT in Austria

VAT Guide for EU countries within Europe in 2022

VAT in Austria

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 VAT refund. Austrian

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.

Basic information

EU membership1995
ISO codeAT
VAT introduced in Austria1973
Nom de la TVA in AustriaUmsatzsteuer
VAT ID format in AustriaATU99999999
Territories with special status in Austrian/a

VAT rates in Austria

Standard VAT rate20 %
Reduced VAT rate (1)13 %
Reduced VAT rate (2)10 %
Super reduced VAT raten/a
VAT parking rate13 %
Zero VAT rateno

Thresholds triggering VAT reporting obligations in Austria

Intrastat threshold at introduction1 100 000 EUR
Intrastat threshold on dispatch1 100 000 EUR
Distance selling thresholdAs of 1st July 2021, the threshold is EUR 10,000 for all intra-Community distance sales.

Reporting frequency in Austria

Intrastat returnmonthly depending on threshold
EC Sales List (ESL) returnmonthly, quarterly
VAT returnsmonthly, annually
Reporting currencyEUR

VAT-related penalties in Austria

Failure to file a VAT returnA fine of 10% of the VAT due. The penalty is not applied when the amount of VAT due is less than 50 euros
Late payment of VATInterest on late payment representing 2% of the VAT due. Interest on late payment is not applied when the VAT due is less than 50 euros.
Failure to report ESL/DEBPenalty of up to 1% of the amount of the intra-Community deliveries up to a limit of EUR 2,200 per ESL.

Useful links on VAT in Austria

Tax Administration in AustriaTax authorities
Ministry of Finance in AustriaMinistry of Finance
Check a VAT number in AustriaCheck a VAT number
EU VAT GuideEU VAT Guide
Austria has been a member of the European Union since 1st January 1995 and a member of the Eurozone since 2002.

Partly due to the large number of companies specialising in subcontracting, Austria is essentially a country of small and medium-sized enterprises. The key areas of Austrian industry are the chemical industry, the paper and pulp and paperboard industry, the food industry and above all the metal and mechanical engineering industry.

Austrian value added tax legislation came into force in 1973 and is based on the Turnover Act 1994 (Umsatzsteuergesetz) and the Umsatzsteuerrichtlinien 2000 (2000 guidelines) which transposed the European VAT directives into local law.
Non-resident taxable persons identified for VAT purposes in another Member State who carry out transactions in Austria for which there is no reverse charge mechanism (e.g. domestic supplies and other supplies to private persons) are required to register for VAT.

Les taux de TVA actuellement en vigueur in Austria sont les suivants:

  • 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

Certain transactions in Europe may require VAT registration and the filing of VAT returns in Austria:

To check if your activities involve VAT obligations in Austria, use our VAT simulator or contact us.

When do e-sellers need to register for a VAT number in Austria?

In Austria , as in other European Union countries, e-sellers must register for VAT:

  • when the overall threshold of EUR 10,000 for Intra-Community distance selling is exceeded and they have not opted to pay the VAT in Austria via the One Stop Shop,
  • or when they hold a stock of goods in Austria and must report the stock supply transactions.

What are the VAT obligations for e-traders in Austria ?

In addition to VAT registration, e-traders must:

  • Apply the defined VAT ratesin Austria: standard rate (20 %), reduced rates 1 and 2 (13 % and 10 %).
  • Declare stock transfers between marketplaces‘ storage platforms, as well as the supply translactions for these stocks.
  • File periodic returns (VAT returns, intrastat, ESL), to ensure their VAT compliance in Austria.

> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.

Why identify yourself to VAT in Austria?

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.

How do I get a VAT number in Austria?

The administrations in charge of in Austria VAT are the following: Tax authorities, Ministry of Finance.

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:

  • Penalties for failure to file a VAT return in Austria: A fine of 10% of the VAT due. The penalty is not applied when the amount of VAT due is less than 50 euros
  • Penalties for late payment of VAT in Austria: Interest on late payment representing 2% of the VAT due. Interest on late payment is not applied when the VAT due is less than 50 euros.

In addition to VAT returns, companies may be required to provide the Austrian authorities with Intrastat & EC Sales List returns:

  • Intrastat returns enable the Austrian authorities to compile foreign trade statistics.
    Companies must file these Intrastat returns as soon their turnover reaches the threshold.
    – Intrastat threshold at introductio n in Austria (1 100 000 EUR HT/an)
    – Intrastat threshold on dispatch in Austria (1 100 000 EUR HT/an).
    Failure to comply with the deadlines imposed by the Austrian authorities for the filing of these Intrastat returns wil incur a penalty payment for the company.
  • The sales summary returns (EC Sales List or ESL) or purchases (EC Purchases List or EPL) in Austria are for tax purposes.
    Failure to comply with the deadlines imposed by the Austrian authorities for the filing of these ESL returns wil incur a penalty payment for the company.

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:

  • The company is established within the European Union or not, is already registered for VAT in Austria, or is obliged to register for VAT in Austria. In this case, it must apply for a VAT refund via the periodic VAT return filed in Austria, according to a periodicity:monthly, annually.
  • The company is established within the European Union, is not registered for VAT in Austria and is not required to do so. In this case, a VAT refund should be requested via the electronic portal of the tax authorities in the country where the company is established.
  • The company is not established within the European Union and is not required to register for VAT in Austria. In this case, they must use the services of a fiscal representative to carry out what is required by the Austrian authorities on their behalf.
    > Learn more about our VAT recovery services.


*This information is subject to change without notice.

OTHER GUIDES countries

Need help?

VAT simulator

VAT SIMULATOR

Do you need a VAT number and a fiscal representative? in Austria.
Find out with just a few clicks.

START
Expert

Contact
an expert

Are you growing your business
and looking to ensure
your VAT compliance in Austriaquickly and easily?

CONTACT US

VAT news

in Austria

Austria – The One-Stop-Shop is open

The e-commerce reform comes into force on 1st July 2021. This reform impacts the following: Online traders established in/outside the European Union who sell from their own website Online sellers established in/outside the European Union who sell from a marketplace Marketplaces (Amazon, Cdiscount etc.) Online sellers who carry out dropshipping. The main change is that,...
Country Briefs
2 April 2021
More VAT news in Austria
Newsletter

NEWSLETTER

Get the latest news on VAT regulations in Europe directly in your mailbox.

We respect your personal data

About Us

Easytax acts as a VAT agent and fiscal representative in the 27 European Union countries and some third countries for companies with international VAT issues. More >

VAT Services
VAT info
Easytax logo, Fiscal Representative
Facebook-f Linkedin-in Rss

© Easytax 2021 – Legal Info, T&C – Cookies – Personal Data