Prehľad rakúskej DPH

If your company is not established in Austria and is providing ‘taxable supplies’ of goods or services in Austria, it might have to attain a non-resident VAT registration. This follows the EU VAT Directive, foreign traders are legally obliged to register for VAT in certain situations, in order to report taxable transactions and declare the VAT that needs be charged.

It is imperative that all businesses with any commercial actions in Austria evaluate their compliance responsibilities and register before beginning any taxable transactions, if applicable.

What you should know

There are numerous circumstances in Austria that can generate the responsibility to register for VAT. Below are some of the most common cases:

  • Goods being imported into Austria from outside the EU;
  • Goods being bought or sold in Austria;
  • Selling goods from Austria that are delivered to customers out with Austria (this applies to business or private customers);
  • Obtaining goods in Austria from another country within the EU (Intra-community acquisitions);
  • Inventory of stock in Austria for sale, circulation or delivery;
  • eCommerce sales of goods to customers, subject to Distance Selling VAT registration thresholds;
  • Arranging events in Austria, if attendees or delegates pay admission.

If you are presently, or planning to conduct any of the above (or similar) transactions in Austria, you should contact amavat® immediately to allow us to help you be VAT compliant.

Covid-19 VAT Rate cuts

Supply Old rate New rate Implementation date End date
Non-Alcoholic beverages 20% 10% 1 July 2020 31 December 2021
Hospitality, Culture, some print 10% 5% 1 July 2020 31 December 2021

VAT Rates, the Formats & the Thresholds

VAT Rates VAT No. Format Distance Selling Threshold Intrastat Threshold
20% (Standard)
10/13% (Reduced)
ATU12345678 € 35,000 € 750,000 (Arrivals)
€ 750,000 (Dispatches)

*amavat® accept no responsibility for the above figures being 100% accurate, at all times. They will periodically updated - last update 08.01.2022.

Additional VAT information for Austria

‘VAT Return’ Periods
Monthly or quarterly, depends on the turnover

‘Annual Returns’

‘EC Sales Lists’ frequency
Monthly or quarterly, if VAT returns are submitted quarterly

‘EC Purchase Lists’
Not required

Additional reporting requirements
Not required

‘Reverse Charge’
The reverse charge instrument applies to the bulk of services. This does not relate to entrance fees to trade fairs, conventions and seminars organised in Austria by non-Austrian companies.

‘Domestic Reverse Charge’
Please contact amavat® if you would like further information of how the domestic reverse charge applies in Austria.

‘Fiscal Representation’
A business established in a country out with the European Union, must retain a tax representative to register for VAT in Austria.