Austrian VAT registration

What are the Austrian VAT registration thresholds?

For foreign businesses trading in Austria that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT registered companies selling goods over the internet to consumers in Austria, the VAT registration threshold (distance selling) is €35,000 per annum.

What information is required to get an Austrian VAT number and registration

The Austrian tax office will require the appropriate forms to be completed, and submitted with the following documentation:

  • A specimen signature in original
  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
  • Articles of Association.
  • An extract from the company’s national trade register.

Registration forms are available to download from the Austrian ministry of finance website.

Non-resident businesses established in the EU may register directly. However, non-EU foreign businesses must appoint a fiscal representative to register for VAT on their behalf.

Where are Austrian VAT registrations submitted?

Foreign companies with no fixed establishment in Austria should submit the registration forms to the Graz-Stadt tax office.

If a foreign company has a fixed location in Austria it should register with the local tax office.

What is the format of an Austrian VAT number?

Once the registration has been granted, which usually takes from four to six weeks, the company is allocated a unique Austrian VAT number.  All EU member states have a fixed format for their VAT numbers.

Austrian Number Format

Country Code AT
Format U12345678
Characters 9 characters
Notes 9 characters the first character is always a ‘U’

What next?

Once a business has its VAT number, it is free to commence trading, and charging Austrian VAT.  It must comply with the Austrian VAT compliance rules, and file regular returns (see Austrian VAT Returns briefing).

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.