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Autriche TVA – Les taux et l’enregistrement

VAT registration regulations and VAT rates in Austria

When doing business in Austria, it is necessary to settle taxes in accordance with Austrian regulations. At the same time, it is worth remembering that both VAT rates for individual products and services, detailed tax regulations and administrative procedures may differ from those in force in other European countries.

If you want to be absolutely sure that your tax returns are handled correctly and in accordance with local regulations - take advantage of our VAT Compliance services in Austria.

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When is it necessary to register for VAT in Austria?

All entrepreneurs who sell online in Austria are required to register for VAT in that country if:

  • they use a warehouse located in Austria and ship their products from it to their end customers, or
  • they have exceeded the distance selling threshold of €10,000 (total for all countries).

VAT registration in Austria - what is worth knowing?

Obtaining a VAT number in Austria follows a two-step process. To begin with, the entrepreneur must receive a local tax number. Only on this basis it is possible to apply for a VAT number. Tax number and VAT number are significantly different and cannot be used interchangeably, as they are intended for different purposes.

Key information about VAT in Austria

20%

VAT rates in Austria

The standard VAT rate in Austria is 20%. However, some products and services are subject to reduced rates of 13% and 10%.

For up-to-date information on VAT rates in Europe, visit the European Commission’s website.

Format of the Austrian VAT number

VAT numbers assigned in different European countries differ in the type and number of characters and the designation of the country of origin.

Austrian VAT number consists of 11 characters: the two-letter country designation AT, the following letter U and a sequence of 8 digits.

Do you need to get an Austrian VAT number? Use our VAT registration in Austria service.

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ATU12345678

12-345/6789

Format of the Austrian Tax Identification Number (TIN)

The tax identification number assigned in Austria differs significantly in format from the VAT number.

This number consists of 9 digits in the arrangement: 2 digits, hyphen (-), 3 digits, slash (/), 4 digits.

Current distance selling threshold in Austria

At the moment, there is a single distance selling threshold of €10,000 in all EU countries. The total sales made in all EU countries count towards this threshold.

Once this threshold is exceeded, you must register for VAT in each country where sales are made.

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10 000 EUR

35 000 EUR

The distance sales threshold applicable in Austria until 30.06.2021.

If you made distance sales in Austria before 30.06.2021 and those sales exceeded 35 000 EUR - you should settle the overdue VAT for that period.

Did you miss the need to register and the VAT settlement deadline?

We can register and settle your VAT retroactively.

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Threshold for the value of imports into Austria, in the Intrastat system

If the value of goods imported into Austria from abroad during the year exceeds the amount of 1 100 000 EUR, these imports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Austria also has a so-called specific threshold of 12 000 000 EUR.

1 100 000 EUR

1 100 000 EUR

Threshold for the value of exports from Austria, in the Intrastat system

If the value of exports of goods from Austria abroad exceeds the amount of 1 100 000 EUR, these exports must be reported in the Intrastat international statistical system.

In addition to the basic threshold, Austria also has a so-called specific threshold of 12 000 000 EUR.

Additional information on accounting for VAT in Austria

  • VAT is settled in monthly or quarterly reporting periods.
  • For monthly settlements, VAT returns are due by the 15th day of the second consecutive month after the month to which the return relates (e.g., the return for January must be filed by March 15, the return for February by April 15, etc.).
  • For quarterly settlements, by the 15th day of the second consecutive month after the quarter to which the declaration applies (i.e., by May 15 for the first quarter, by August 15 for the second quarter, by November 15 for the third quarter and by February 15 for the previous year's fourth quarter).
  • In addition to standard settlements, additional annual VAT returns are also required, which must be submitted by March 31 of the following year - if submitted on paper, or by June 30 - if submitted electronically (e.g., the return for 2022 must be submitted by June 30, 2023).
  • For VAT settlement in Austria by non-EU companies, fiscal representation in the country is required.

Benefit from our VAT Compliance services in Austria

Do you sell online in various European countries? Need to register your business for VAT in Austria? Worried about having to fill out a lot of paperwork in German and based on Austrian regulations that differ from those in your country?

We will do it for you! Without nerves, stress and hundreds of papers.

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