Austrian EC Sales Lists (ESL)

If an Austrian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required.  These may also be known as recapitulative statements.  This is in addition to the regular Austrian VAT return or Austrian Intrastat.

When do Austrian EU Sales List reports have to be completed?

If an Austrian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Austrian border, then this may have to be reported in the ESL.

There is no reporting threshold.

When should Austrian ESLs be filed?

ESLs are filed in Austria on the same basis as VAT returns i.e. monthly for businesses with an annual turnover of over EUR100,000 and quarterly for those businesses with an annual turnover of less than EUR100,000. The filing date is the last day of the month or quarter following the reporting period (monthly/quarterly) end.

Austrian ESL filings are submitted electronically through FinanzOnline. Penalties for late or incorrect Austrian ESL filings follow the same rules as those for late or incorrect Austrian VAT returns.

Need help with your Austrian VAT compliance?

Researching Austrian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

Latest Austrian news

Austria cuts e-book VAT to 10% 2020

February 1, 2019

Austria has announced that it will harmonise its VAT rates on electronic books with those of their paper equivalent. This means reclassifying them from the standard VAT rate of 20% to the reduced rate of 10% from 1 January 2020.

Austria marketplace VAT liabilities

January 29, 2019

Austria is to become the latest EU country to propose making online marketplaces responsible for the VAT of third-party sellers on their platforms. The earliest likely implementation date is January 2020.

EU VAT and tax veto review

January 25, 2019

The European Commission (EC) has proposed switching from unanimous to majority voting on EU VAT and other tax policies.  The aim is to progress fiscal reforms which face immovable opposition from just a limited number of member states.