Home > VAT Country Guide> 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 | |
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EU membership | 1995 |
ISO code | AT |
VAT introduced in Austria | 1973 |
Nom de la TVA 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 | |
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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 |
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Intrastat return | monthly depending on threshold |
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EC Sales List (ESL) return | monthly, quarterly |
VAT returns | monthly, annually |
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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 |
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Les taux de TVA actuellement en vigueur in Austria sont les suivants:
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.
In Austria , as in other European Union countries, e-sellers must register for VAT:
In addition to VAT registration, e-traders must:
> Learn more about the VAT & e-commerce regulations and the VAT regime for logistics platforms in Europe.
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.
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:
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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