EU VAT REGISTRATION - VAT AUSTRIA

VAT registration in Austria for companies

Details:

Austria is subject to EU VAT legislation and is part of the European Union’s single market. VAT directives are issued by the EU and set out the rules for this system, and they have priority over local laws.

Austria introduced VAT, otherwise the UST Mwst in 1973. It is administered by Bundesministerium fur Finanzen (Austrian Ministry of Finance).

VAT registration in Austria for companies:

Foreign companies can register for VAT in Austria without having to set up a local company, i.e. you can register as a non-resident. There is no VAT threshold in Austria for the registration of foreign entrepreneurs. However, an application for a VAT number must be received by the appropriate department no later than 30 days from the first taxable supply. This also applies when foreign companies make intra-Community supplies of goods. If you know that you need to register VAT in Austria, do not hesitate and contact us and we will help you.

When is VAT registration in Austria required?

imported goods sent to the European Union via Austria;

purchase and sale of products in Austria;

warehousing goods in Austria;

sale of goods from Austria to other EU countries;

sending goods between and to another EU member state (intra-Community supplies)

⇒ organization of live events (conferences related to art or education) in Austria;

⇒ own delivery of goods.

How can I register VAT in Austria?

The application for VAT registration must be completed via the public administration website in Austria (Federal Ministry Republic of Austria – Finance). Foreign taxpayers who do not have a permanent residence or permanent establishment in Austria only receive an Austrian VAT number if they apply for it separately and if they provide goods or services in Austria. The VAT application form must contain the reasons and a detailed description of the taxable transactions in Austria. It must also contain the names of orders, suppliers and customers.

What documents do we need to register VAT?

In order to register a foreign company for VAT purposes in Austria, we need the necessary documents to do so. These are usually documents such as:

a questionnaire describing the occasion on which the taxpayer’s registration number will be issued (Verf 19);

original signature card for companies where it’s available (Verf 26);

copy of an excerpt from the commercial register (KRS);

original certificate of registration as a taxpayer (entrepreneur) (U 70);

If you need help with the registration, please do not hesitate and contact us.

Do you have any questions about VAT registration in Austria?
Do you have any questions about the Austrian VAT registration for your company? Not sure if your company must be registered for VAT in Austria? If so, contact us via our contact form.
Registration-vat-austria
Country Austria
Country Code AT
Local VAT no. U + 8 characters
Mail order threshold 35 000 € netto yearly
Submission of VAT returns monthly and quarterly
Annual declaration Yes (until January 30 of the following year)
Waiting time for registrations Up to 2 months
Standard VAT rate 20%
Reduced VAT rate 13%   10%
European Union Member State yes, since 1995