Is fiscal representative compulsory in Austria ?
Austria is a European Union Member State. If your business is established in another European Country appointing a tax agent or VA representative is not compulsory.
Austria yes REQUIRES a tax representative for non EU businesses.
When and how do you have to register for VAT as taxpayer?
Registration in Austria is made in two ways. The first layer is a simple identification for tax purposes : you get your TIN (Tax Indentification Number). It may be for customs needs (your business buys/sells within exempted areas or bonded warehouses, or IntraCommunity purchases. It is just as simple and limited to a Tax number.
A second layer is requested for businesses triggering « right to deduct » and this means the business is performing operations for which it has rights and duties :
– the business has to submit periodical returns to report local operations
– the business has no more access to VAT refund through transnational web portal or 13th Directive, but reports VAT on purchases directly on the form(s) (U30) provided by in Austria like other established companies.
This « trigger » is activated when :
– you deliver goods to individual particulars in Austria and do not / cannot opt for the Distance Sales Threshold relief.
– you move goods from Austria to another State, being third country or Member state.
In most cases your VAT number in Austria will be similar to EU format : ATU12345678
local format : 123 / 4567.
What is the threshold for deliveries to particular individuals in Austria ?
Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :EUR 35,000
EUR 11,000 (acq. exempted pers.)
Once registered for VAT with right to deduct, which VAT should your business apply in Austria ?
Standard VAT rate in Austria is 19%, 20%, while intermediate rate is -. On the other hand, reduced rate is 10%, 13%.
Application of Article 37 and 109 to 122 of the VAT Directive in Austria : exempt; exempt with credit
Please note that we open access to a detailed table of VAT rates per goods and services in Austria :
See our section https://becompliant.tax/vat-rates-austria
What is the scope of a fiscal representative in Austria?
Fiscal representative should always diagnose your operations in Austria and establish clearly and by written :
1- What your transactions are
2- Where your transactions must be reported : territoriality
3- what are your liabilities in the reporting territory : VAT? ECSL? Intrastat?
4- what are the conditions in which you must charge or exempt VAT in your invoices
5- provide you with a reporting agenda
What form for VAT returns and when to submit in Austria ?
Your fiscal representative in Austria will have to submit periodically on your behalf.
The VAT form you are expected to submit in Austria : U30
In Austria, the periodicity of VAT (locally called Umsatzsteuer – Mehrwertsteuer) is as follows :
Monthly VAT returns in Austria are due 1 month and 15 days after the end of the month for which the tax is calculated, always that Turnover (VAT exclusive) in preceding year overEUR100,000
Your VAT payment is due : same as return.
Quarterly VAT returns in Austria are due 1 month and 15 days after the end of the quarter for which the tax is calculated, always that Turnover (VAT exclusive) in preceding year below EUR100,000
Your VAT payment is due : same as return.
Yearly VAT returns in Austria are due 1 month and 15 days after the end of the period for which the tax is calculated.
Your VAT payment is due : April 30th for the annual return, in case of electronic transmission June 30th of the following year.
What are the E/ICSL a fiscal representative submits in Austria
The ECSL you are expected to submit in Austria : U13 (last working day of month following period : monthly / quarterly)
Your statistical declarations (Intrastat) in Austria : 10th day of month following period
What are the late registration penalties in Austria ?
A penalty equal to 2% of the VAT due applies to the late payment of VAT. If the VAT payment has not been made three months after the due date, an additional second penalty is assessed, equal to 1% of the VAT due. If the amount remains unpaid three months after the date that the second penalty was imposed, a third penalty is assessed, equal to 1% of the VAT due.
At the discretion of the VAT authorities, they may impose a penalty of up to 10% of the VAT due for the late submission of a VAT return.
If a taxable person continually fails to pay VAT, the VAT authorities may consider the late payment to be tax fraud, which is subject to much greater penalties.
The VAT law allows the VAT authorities to impose a penalty of EUR5,000 if the deadline for VAT registration is intentionally not observed. Further fiscal criminal law consequences need to be checked on a case-to-case basis.
In case of noncompliance with the obligations to issue receipts and/or to have a cash register, a business could expose itself to fiscal criminal investigations, which could lead to pecuniary penalties or financial criminal proceedings.
Where to find official information about VAT in Austria
Austria transposed the European Directive into national regulation
Value Added Tax Act, Promulgated, State Gazette No. 63/4.08.2006, effective 1.01.2007, last amended and supplemented, SG No. 96/6.12.2019, effective 1.01.2020.
The Revenue administration responsible for VAT in Austria is :
The Federal Ministry of Finance (http://www.bmf.gv.at).
You can gather more information by contacting the directly :
Tax Policy Directorate, Tax Policy Analysis Unit
+359 2 9859 2862
VAT and INTRASTAT compliance in Austria
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