Austrian VAT registration

Resident businesses in Austria must register for VAT if their annual turnover from taxable supplies exceeds €55,000. Non-resident businesses have no fixed registration threshold — any taxable activity in Austria generally triggers a requirement to register. EU-based businesses making cross-border distance sales or digitally supplied services to consumers are also subject to the One-Stop Shop (OSS) scheme once EU-wide turnover exceeds €10,000.

Foreign (non-resident) businesses may need to register for VAT in Austria if they do any of the following:

• Make taxable supplies of goods or services to Austrian customers (especially B2C digital or online sales)
• Store goods in Austria (for example using warehouses or consignment stock)
• Participate in distance selling into Austria from other EU countries if using OSS in certain cases
• Import goods into Austria (where import VAT is payable)
• Organise events or exhibitions in Austria involving admission fees or sale of services/goods

Foreign entities typically need to provide:

• Company name, legal form, and articles of association
• Registered office address and contact details
• Description of activities in Austria (goods/services to be supplied)
• Estimated turnover in Austria and/or worldwide where relevant
• Completed registration forms as required by the Austrian tax authority

If non-EU based, appointing a fiscal representative is generally required.

Once submitted, the issuance of an Austrian VAT number generally takes two to four weeks, depending on the completeness of the application and the workload of the local tax office.

The Austrian VAT number starts with “ATU” followed by eight digits (for example: ATU12345678).

Once registered, the business must:

• Charge Austrian VAT on taxable supplies at the applicable rates
• Issue VAT-compliant invoices and retain records in accordance with Austrian VAT law
• Submit VAT returns monthly or quarterly, based on turnover levels
• Pay VAT liabilities by the deadlines set by the Austrian tax authorities
• Submit an annual VAT reconciliation return (UVA) if required
• Ensure OSS/IOSS compliance where applicable, including accurate reporting and remittance of VAT

Failure to comply with these obligations may result in penalties, late fees, or interest charges imposed by the Austrian tax authorities. Regular audits or inquiries may also be conducted to verify ongoing compliance.