When do I need to register for VAT in Austria?
1. Storage in Austria and 2. Reaching the VAT delivery threshold limit.
Storage of goods in Austria
You have the obligation to pay VAT as soon as you start storing goods in Austria. A VAT registration in Austria then becomes mandatory.
Online sellers often have to register for VAT in an EU member state because the want to store goods there. Registering for VAT becomes mandatory when you are storing goods.
Consequently, a VAT registration in Austria is required if you store goods in Austria. Storage of goods in Amazon’s fulfilment centres applies to this regulation as well but as you know, there are no Amazon warehouses in Austria at the moment.
VAT Threshold Limit
A registration for VAT in Austria is required when your annual turnover with sales to Austria exceeds €35,000.
The registration for VAT in other EU member states is required when the VAT registration threshold of the country of import is reached.
Each country has its own VAT threshold limit above which VAT registration is mandatory. You reach this limit by the turnover from sales to the target country within a calendar year. In Austria, the VAT delivery threshold is €35,000.
Example: If a Spanish seller is selling to Austria, he must register for VAT in Austria as soon as he exceeds the limit of €35,000 in sales/imports within one calendar year.
Do any of the above scenarios apply to you? Do you need to register for VAT in Austria or should you have done so in the past? No need to worry! Contact us and we will take care of the VAT registration, all future tasks and ensure that you can sell compliantly to and from Austria. Check out all our services
Change of VAT regulations as from 1 July 2021
The EU decided to annul the country-specific delivery thresholds which lead to the need of VAT registrations from 1 July 2021. Instead, there will be an EU-wide delivery threshold for the whole European Union.
The new delivery threshold will be set to €10,000 and concerns all sales within the EU. Online sellers who exceed the threshold with their exports to different countries during a calendar year will be required to register for VAT in every EU member state they are selling to.
Storing goods remains still a reason to register for VAT.
How does the registration process in Austria look like?
As soon as you reach or pass the threshold limit, a registration for a VAT number in Austria is required. To avoid trouble with the Austrian tax authorities, begin your application as early as possible and register for VAT in Austria.
For the registration of a VAT number in Austria, you have to visit the website of the ““Federal Ministry Republic of Austria Finance” and fill in and submit form U15. Be aware that this form only exists in German language! If you do not speak German yourself, hire a translator or representative to handle your VAT in Austria or simply use our hellotax VAT software and automate your VAT duties with hellotax.
Which documents are required to register for VAT in Austria?
To register for VAT in Austria you need to attach several documents to your application. Depending on the country within the EU, the required documents may vary. In several countries, forms are only available in the country’s language.
Documents 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 (copy)
- Articles of Association (copy)
- An extract from the company’s national trade register (copy)
Frequently Asked Questions
How does the VAT format look like in Austria?
AT + U + 8 characters
What are the different VAT rates in Austria?
The standard VAT rate in Austria is 20% which applies for most taxable goods and services in Austria. The reduced type of 13% applies for example to domestic flights or entrance to sporting events. There is also a 10% type; it applies for example for take-away food or water supplies. Intra-community and international transport (no road and rail!) a taxed with 0% VAT rate.
When do I have to file my VAT return in Austria?
When to file your VAT returns in Austria depends on your annual sales. If your turnover exceeds €100,000 you have to file your VAT returns in Austria monthly. With a turnover between €30,000 and €100,000 you VAT returns in Austria a due quarterly. Below a turnover of €30,000, only an annual VAT return is required.
What are the deadlines for VAT returns in Austria?
For monthly VAT returns the 15th day of the following month (e.g. February 15 for January), for quarterly VAT returns the 15th day of the following month of the last tax period (e.g. April 15 for the first quarter) and the annual return is due April 30 or if submitted online June 30.
How long do I have to wait for my VAT number in Austria?
After all the documents are submitted to the authorities and the registration process is completed, it takes about 5 weeks until you receive your Austrian VAT number.