Austria VAT Guide - Register for Austrian VAT Today

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

How long does it take to receive a VAT number in Austria?

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.

What documents are required for VAT registration in Austria?

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

How often are the filings in Austria?

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

Austrian VAT Guide

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