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’ |
| Type of return | Frequency | Filing deadline | Document | Format | |
| VAT return | Monthly | 15th of the 2nd month following the tax period | Form U30 | ||
| Quarterly | 15th of the 2nd month following the tax period | Form U30 | XML | ||
| EC listing | Monthly | Last working day of the following month | Form U13 | ||
| Quarterly | Last working day of the following month | Form U13 | XML | ||
| Intrastat | Monthly | 10th of the month following the tax period | Fixed Format | ||
| Yearly return | Yearly | 30th June of the following year | Form U1 | ||
| 8th Directive | Yearly | 30th June of the following year | XML |
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.
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