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Who is required to register VAT?

Companies who:

  • Import goods to Austria from outside the EU,
  • Buy and sell goods to other EU Member States (intra-Community sales),
  • Buy and sell goods in Austria,
  • Sell goods online directly to Austrian consumers, (registration is required when the turnover is above EUR 35,000.00 per year),
  • Store goods in Austria for resale,
  • Organize live events, shows, conferences, etc. in Austria,
  • Use services in Austria in accordance with the principle of reverse charge.

In order to register for VAT purposes, the Austrian tax office requires filling in the appropriate forms with which the foreign company should provide:

  • confirmation of registration for VAT in the country of origin,
  • the company’s articles of association or articles of partnership,
  • a relevant copy from the national commercial register,
  • signature pattern.

Registration forms are available on the website of the Austrian Ministry of Finance. Foreign Companies who do not have a permanent registered office in Austria should register at the Graz-Stadt tax office. Enterprises established in the non-resident EU do not require a tax representative.

Foreign entities whose annual sales value exceeds EUR 100,000 are obliged to file monthly declarations. However, if the amount falls between EUR 30,000 and EUR 100,000, declarations should be submitted monthly. In both cases, an annual declaration is also required. All settlements are submitted electronically. Only enterprises whose annual sales value does not exceed EUR 30,000.00 are exempt from VAT, in consequence of which there is no obligation to submit declarations.

The deadline for submitting declarations and payments to the Tax Office for VAT is on the 15th day of the month following the closing of the reporting period. However, annual declarations should be submitted by June 30 of the following year.

In the case of erroneous declarations or delays in their delivery, foreign companies may be subject to penalties, which may constitute up to 10% of VAT due. Commitments to the Austrian tax office expire after 5 years, and in the case of recurrent tax crimes or suspected fraud, this period has been extended to 10 years.

In the case of VAT settlements, you cannot deduct input tax on the purchase of recreational services, purchase and rental of cars, motorcycles and other vehicles.

A foreign company operating in Austria must also adapt to local rules concerning, among others: invoicing and archiving of accounts and registers for a period of 7 years.

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