If your company is not established in Austria and is providing ‘taxable supplies’ of goods or services in Austria, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.
It is imperative that all businesses with any commercial actions in Austria evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.
There are numerous circumstances in Austria that can generate the responsibility to register for VAT. Below are some of the most common cases:
If you are presently, or planning to conduct any of the above (or similar) transactions in Austria, you should contact amavat® immediately to allow us to help you be VAT compliant.
|VAT Rates||VAT No. Format||Distance Selling Threshold||Intrastat Threshold|
|ATU12345678||€ 35,000||€ 750,000 (Arrivals)
€ 750,000 (Dispatches)
*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 27 May, 2019.
‘VAT Return’ Periods
Monthly or quarterly, depends on the turnover
‘EC Sales Lists’ frequency
Monthly or quarterly, if VAT returns are submitted quarterly
‘EC Purchase Lists’
Additional reporting requirements
The reverse charge instrument applies to the bulk of services. This does not relate to entrance fees to trade fairs, conventions and seminars organised in Austria by non-Austrian companies.
‘Domestic Reverse Charge’
Please contact amavat® if you would like further information of how the domestic reverse charge applies in Austria.
A business established in a country out with the European Union, must retain a tax representative to register for VAT in Austria.