In addition to VAT returns, foreign companies trading in Austria may be required to complete statistical reports, ‘Intrastat’, on the movement of goods across the national borders. This can include both sales to other companies, but also the movement of goods by the same company.
When do Austrian Intrastat reports have to be completed?
If resident or non-resident companies move goods across the Austrian national border to or from other EU countries, there may be a requirement to complete monthly Intrastat reporting.
Intrastat filings list the goods sent out of Austrian, ‘dispatches’, as well as goods brought into Austrian, ‘arrivals’. Intrastat does not apply if the goods are coming in from outside of Europe (‘imports’) or being sent out of the EU (‘exports’).
What are the Austrian Intrastat reporting thresholds?
Intrastat returns only need to be completed once the reporting thresholds are exceeded.
The threshold for Austrian Intrastat arrivals is €750,000. The threshold for Austrian Intrastat dispatches is also €750,000.
A more detailed Intrastat report is required once an EUR12M threshold for arrivals or dispatches has been exceeded.
Austrian Intrastat thresholds (per annum)
What information is included in an Austrian Intrastat filing?
Each movement of goods across the Austrian national border to another EU country must be listed.
This shipment lists should include the trade classification, nature of transaction, value, quantity, weight, means of transport, commodity code and country of arrival or dispatch.
When should Austrian Intrastats be filed?
Monthly Intrastats should be submitted electronically through the Statistik Austria website by the 10th of the month following the movements.
There may be minor infringement penalties for late filings.
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.
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