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2024 Guide – VAT in Austria

Appoint a fiscal representative in Austriaand make sure to be 100% VAT compliant

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 Austrian VAT refund.

In this VAT guide, we have brought together the specific features of the Austrian regulations, which interact with the harmonized framework within the European Union.presented in our guide to intra-Community VAT obligations.

With EASYTAX, be 100% VAT compliant, always.

Basic information
EU membership 1995
ISO code AT
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 1 100 000 EUR
Intrastat threshold on dispatch 1 100 000 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 return monthly depending on threshold
EC Sales List (ESL) return monthly, quarterly
VAT returns monthly, annually
Reporting currency EUR

VAT-related penalties in Austria
Failure to file a VAT return A 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 VAT 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.
Failure to report ESL/DEB Penalty 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 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
Need VAT assistance in Austria? Contact us now.

Appointing a tax representative or agent is sometimes an obligation, always a convenience.

A foreign company carrying out transactions in Austria subject to Austrian VAT, may be required to appoint a tax representative. Established in Austria, the fiscal representative will fulfill the company’s VAT obligations to the Austrian tax authorities on its behalf: filing VAT returns, paying VAT, claiming VAT refunds and carrying out tax audits.

Even when the appointment of a tax representative is not mandatory, a company may entrust the management of its VAT obligations to a tax agent. The difference between an agent and a tax representative essentially concerns the operator’s degree of responsibility. At EASYTAX, we will in any case use the term “tax representation”.

Why entrust your VAT obligations in Austria to a tax representative?

To secure your operations, lighten your company’s administrative burden, and control tax risks in Austria.
Intra-Community and Austrian VAT regulations are complex and subject to frequent changes. Declaratory obligations are recurrent and vary in frequency. Penalties for default or delay, as well as errors in flow assessment, can quickly prove financially onerous.

Don’t take risks, don’t pull your hair out: leave the management of your VAT obligations to specialists.

For VAT compliance in Austria, choose EASYTAX

Discover a simple, reliable and efficient tax representation service. EASYTAX handles all your VAT obligations, Intrastat, ESL, and your VAT recovery claims in Austria, in all European Union countries and certain non-EU countries. You have access to a dedicated consultant, who monitors your file and answers any questions you may have.

Need a tax representative in Austria? Contact us now.

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.

The VAT rates currently in force in Austria are as follows:

  • 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

Need a tax representative in Austria? Contact us now.

Do you need a VAT fiscal representative in Austria? Certain operations may require VAT registration and the filing of VAT returns in Austria:

To check whether your activities give rise to VAT obligations in Austria, use our VAT simulator .

Need a VAT tax representative in Austria? Contact us now.

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 for intra-Community distance selling of 10,000 euros is exceeded, and they have not opted to pay 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 rates in 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.

Find out more:

Need a VAT tax representative in Austria? Contact us now.

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.

Austrian VAT 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 VAT in Austria are the following: Tax authorities, Ministry of Finance.

VAT identification is a relatively simpler formality than setting up a company, but beyond obtaining a VAT number in Austria, you’ll need to complete and submit periodic declarations to ensure your VAT compliance. Which is why we recommend foreign companies use a fiscal representative or tax advisor.

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

Companies with a VAT number in Austriamust complete and file dVAT decl arations in Austria detailing all taxable income (sales) and expenses (costs), at regular intervals: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.

Need VAT assistance in Austria? Contact us now.

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 introduction in Austria (1 100 000 EUR excl.VAT per annum)
    – Intrastat threshold on dispatch in Austria (1 100 000 EUR excl.VAT per annum).
    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.

Our tax representation services enable you to fulfill all your VAT obligations in all countries of the European Union and beyond. Contact us today.

In principle, a non-resident company in Austria can recover all or part of the VAT incurred on its expenses.

There are three possible 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.

Rely on our VAT recovery services in Europe. Contact us today.


*This information is subject to change without notice.

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