Austrian VAT Guide

Austria

On this page you’ll find everything you need to know about Austrian VAT registration, Returns, Tax Representation and your legal obligations within Austria.

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Read through our handy information on registering for VAT in Austria

In Austria

In Austria you need to register for VAT if:

  • You store goods In Austria
  • You sell them to consumers based in Austria; and
  • Your sales exceed Austrian domestic VAT threshold.

You may also need to register for VAT separately in other EU countries if:

  • You sell goods to consumers in other EU countries and surpass the distance selling threshold of 35,000 EUR.

In a different EU Country

You need to register for VAT in Austria if:

  • You store your goods in Austria or
  • You sell to Austria-based consumers (non-business); and
  • Your sales exceed Austrian distance selling VAT threshold of €35,000

Outside the EU

You need to register for VAT in Austria if:

  • You sell goods that you store in an EU country to customers based in the EU.

You may also need to register for VAT separately in other EU countries if:

  • You sell goods to consumers in other EU countries.

Types of Austrian VAT

Rate Type
20% Standard
13% Reduced
10% Reduced
0% Zero

It is important that all businesses with any commercial activity in Austria register before commencing taxable transactions if applicable.

You will need to register for VAT in Austria if you meet any of the following criteria;

  • If you are Importing goods into Austria from outside the European Union
  • Organising events in Austria where attendees or delegates must pay admission
  • Selling goods from Austria which are delivered to customers outside of Austria (business or private customers)
  • Buying and selling goods in Austria (excluding domestic reverse charge)
  • Acquiring goods in Austria from another EU country (Intra-community acquisitions)
  • Holding inventory in Austria for sale, distribution or consignment
  • Organising events in Austria where attendees or delegates must pay admission
  • E-commerce sales of goods to consumers, subject to Distance Selling VAT registration thresholds

What are the Austrian VAT Thresholds?

  • For EU VAT-registered companies selling goods over the internet to consumers in Austria,(distance selling), the VAT registration threshold is €35,000 per annum
  • For foreign businesses trading in Austria that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

Austria Vat Reporting

Regular Austria VAT returns are required from non-resident traders with a VAT number. These are required to report taxable transactions in Austria, and to report any VAT due/refund from the tax payer

VAT Returns

  • Monthly VAT returns – all VAT-registered entities with a turnover exceeding EUR 100,000 will file monthly
  • Quarterly VAT returns – Businesses with a turnover between EUR 30,000 and EUR 100,000 will file Quarterly
  • No VAT return – Those businesses with an annual turnover of less than EUR30,000 fall under an exemption scheme, whereby they are exempt from charging VAT and making periodic VAT returns.
  • Annual Return – Businesses filing VAT returns will also be required to file an annual VAT return

Any monthly or quarterly Austria VAT filing for a non-resident company is due on the 15th of the 2nd month following the period end.

Austrian VAT Rates

  • 20% Standard – All other taxable goods and services
  • 13% Reduced – Domestic flights; entrance to sporting events; admissions to cultural events and amusement parks; firewood; some agricultural supplies; wine production (from farm); cut flowers and plants for decorative use
  • 10% Reduced – Foodstuffs; take-away food; water supplies; pharmaceutical products; domestic transport (excluding flights); international and intra-community road and rail transport; newspapers and periodicals; printed books; e-books; pay and cable TV; TV licence; social services; domestic refuse collection; treatment of waste and waste water; restaurants (ex all beverages); cut flowers and plants for food production; some agricultural supplies; writers and composers
  • 0% Zero – Intra-community and international transport (excluding road and rail); hotel accommodation

Frequently Asked Questions

Every business or application is seen differently by the tax administration and taken on it’s own merit which means the time to receive your VAT number differs per registration. This can normally range from anywhere between 6-12 weeks.

 

  • A specimen signature in original
  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
  • Articles of Association.
  • An extract from the company’s national trade register.
  • Registration Forms

Depending on your sales and turnover in Austria there are different filing durations;

  • Monthly VAT returns – all VAT-registered entities with a turnover exceeding EUR 100,000 will file monthly
  • Quarterly VAT returns – Businesses with a turnover between EUR 30,000 and EUR 100,000 will file Quarterly
  • No VAT return – Those businesses with an annual turnover of less than EUR30,000 fall under an exemption scheme, whereby they are exempt from charging VAT and making periodic VAT returns.
  • Annual Return – Businesses filing VAT returns will also be required to file an annual VAT return

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