Sales Tax and VAT Services
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Foreign | Equipment | Taxable Supplies
If you are a foreign/cross-border business selling or planning to sell goods or services in Austria, you may be required to register for VAT with the Austrian office.
You can always review the latest Austrian regulations on the Federal Ministry Republic of Austria website.
Austria VAT Information
Austria introduced VAT in 1973, called Umsatzeteuer. As a member of the European Union (EU), Austria has fully incorporated all EU VAT Directives into Austrian VAT laws. The Austrian VAT law covers all details of VAT registrations, compliance, returns, intrastat and other related requirements. The Austrian Ministry of Finance is responsible for regulating the VAT regime.
The standard VAT rate in Austria is 20%, however, some specific goods and services are charged at a reduced rate of 13% and 10%. These are as follows:
Some foods, some medical equipment, some transportation, some hotel accommodation, restaurants, books, newspapers, magazines, agricultural products, etc
When Should You Register?
If you are a foreign/cross-border company providing taxable supplies in Austria, you may be required to register for VAT and comply with all associated accounting and payment requirements.
NOTE: If you are a non-EU Amazon seller providing taxable supplies in Austria and you are enrolled in FBA, using Amazon fulfilment centres of the FBA warehouse in Austria. You will have to register for VAT in Austria.
Austrian VAT returns are submitted monthly. However, if the annual turnover is under EUR100,000, then the entity can apply to submit returns quarterly.
In addition to monthly/quarterly VAT returns, an annual VAT return must also be filed.
Monthly VAT returns must be filed by the 15th of the 2nd month following the end of the tax period.
Quarterly VAT returns must be filed by the 15th of the 2nd month following the end of the tax period.
The annual VAT filing, summarizing all transactions through the year, is due by 30th June of the following year.
All VAT obligations must be paid to the tax office bank account by the filing deadline.
Austrian Intrastat Declarations
Movement of goods between Austria and other EU States must be reported through intrastat declarations.
The threshold for both intrastat arrivals and dispatches is EUR750,000 per year. Once intrastat arrivals and dispatches reach EUR12,000,000, a more detailed intrastat declaration report is required.
Intrastats should be filed monthly on the 10th of the month following the movements.
Frequently Asked Questions | FAQ
After registering for the Austrian VAT, do I need to summarize the previous year's annual report the following year?
Yes, Austrian VAT is required to make an annual report, and the annual VAT return (i.e. annual report) can be submitted online or by paper mail. The deadline for online submissions is June 30 of the following year, and the deadline for paper mail submissions is April 30 of the following year.
Do I need to register an Austrian Tax ID at any Austrian site?
Do I need to register an Austrian Tax ID at any Austrian site? A: After the EU tax reform on July 1, 2021, there will be a mandatory registration of a tax number in a warehouse in Austria, and no one can not register without registration.