Fiscal representative in Austria
Austria requires businesses established outside the European Union (EU) to appoint a local fiscal representative if they are obligated to register for VAT and do not have a registered office or permanent establishment within the EU. The fiscal representative must be established in Austria and is jointly responsible for fulfilling the VAT obligations of the foreign business. This includes registering for VAT, submitting VAT returns, paying VAT due, and serving as the official contact for the Austrian tax authorities.
Eligible fiscal representatives typically include professionals such as accountants, tax advisors, lawyers, or forwarding agents who meet the criteria defined by the Austrian Ministry of Finance. They must be authorised by the Austrian tax office to act in this role.
EU-based businesses generally do not need to appoint a fiscal representative, though they may choose to do so for administrative convenience or local support.
Austria does not impose a standard financial guarantee or deposit as a general condition for appointing a fiscal representative. However, the Austrian tax authorities may request additional assurances in specific cases based on the nature of the business activity or compliance risk.
Noncompliance with fiscal representation requirements may result in administrative penalties or rejection of VAT registration applications.
Other resources
Explore global VAT updates, new e-invoicing mandates, and key U.S. sales tax changes in this annual Avalara report.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
