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VAT registration in Austria
- Last update: 23.02.2024
- Published: 03.07.2023
- Read in: 5 min
Equipping your business with the essential expertise of VAT, VAT returns, and VAT settlements is a fundamental requirement for effectively operating an international business. This need becomes especially pronounced when considering the Austrian market, with its unique and intricate VAT regulations. Understanding and correctly implementing these rules can be the linchpin for success, whereas a lack of knowledge or misconceptions about the regulations may result in substantial financial repercussions.
From this article you will find out:
- On what basis is VAT determined in Austria?
- What are the applicable VAT rates in Austria?
- The VAT registration process in Austria?
- Which Austrian tax office you have to register with?
- When is VAT registration in Austria necessary?
- What are the necessary documents for a foreign company to register for VAT in Austria?
VAT in Austria
While VAT in Poland is officially referred to as a tax on goods and services, it’s not uncommon to come across the term value-added tax. However, in Austria, VAT goes by the names Umsatzsteuer (UST) or Mehrwertsteuer (MwSt), and the standard VAT rate stands at 20%. Austria also has reduced VAT rates set at 13%, 10%, and 0%.
For a more detailed breakdown of which products fall under these different VAT rates, you can refer to our comprehensive article – VAT Austria 2023. It also provides information about VAT return submission deadlines and the specific requirements for VAT invoices in Austria.
VAT registration process in Austria
For foreign companies seeking VAT registration, the initial step involves reaching out to the Austrian tax office in Gratz. The subsequent registration process is conducted via mail. On the other hand, Austrian companies have the option to complete this registration directly at their local tax office.
Upon successful registration, entrepreneurs are issued an Austrian VAT number, known as “Die Steuernummer,” which comprises 10 or 11 characters in the format 11/222/33333. This number is equivalent to the Polish Taxpayer Identification Number (NIP) and is used for submitting Austrian VAT returns.
It’s worth noting that Austria also employs an “Umsatzsteuer-Identifikations-Nummer” (UID Nummer), which consists of 8 digits preceded by the letter U. This UID Nummer serves as the Austrian equivalent of the EU VAT number.
The Austrian Tax Office to register for VAT
As previously mentioned, foreign entrepreneurs have the option to acquire an Austrian VAT number by completing the registration process at the local Austrian tax office:
Postfach 260, A – 1000 WIEN, Österreich.
Need help with VAT registration in Austria?
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When is VAT registration required in Austria?
A business is required to obtain an Austrian VAT number in the following situations:
- importing goods into Austria from outside the European Union,
- exporting goods from Austria to other EU countries,
- engaging in the buying and selling of goods within Austria,
- storing goods within Austria.
It’s important to highlight that VAT registration in Austria becomes obligatory when a VAT taxpayer conducts sales within the European Union and exceeds the intra-community distance sales limit of €10,000.
The documents required for VAT registration in Austria
The process of VAT registration in Austria involves submitting some documents, which include, but are not limited to:
- Unterschriftsprobenblatt – the original signature sheet for companies,
- the VAT registration application,
- Confirmation of EU VAT registration in the business’s home country and registration in the commercial register,
- Identity document.
It’s worth noting that certain documents, necessary for VAT registration in Austria, may require either a standard or sworn translation.
VAT registration Austria - Summary
In Austria, VAT is referred to as Umsatzteuer (UST) or Mehrwertsteuer (MwSt), and it is essential for businesses engaged in various types of transactions. These include importing non-EU goods into Austria, exporting goods to other EU countries, domestic commercial transactions, and storing goods within Austrian borders. Additionally, VAT registration becomes necessary when the threshold for B2C sales between different EU countries exceeds €10,000.
Austria maintains a standard VAT rate of 20%, while also applying reduced VAT rates of 13%, 10%, and 0% depending on the category of products.
The VAT registration process in Austria involves submitting the required documentation to the tax office in Gratz via mail. These documents may include a signature sheet for companies, a VAT registration application, confirmation of EU VAT registration and inclusion in the commercial register, as well as a valid proof of identity. It’s important to note that some of these documents may require translation.
Keep in mind that a thorough understanding of VAT procedures is essential for conducting sales in Austria accurately. Given the complexity of this process may involve seeking expert guidance from our VAT Compliance specialists. Whether you require VAT number registration in Austria or any other EU country, please don’t hesitate and schedule a free consultation. Additionally, remember we also provide support with VAT returns, settlements, and VAT OSS.
If you’re interested in gaining further insights into VAT registrations, you can explore how the process looks in other European countries, including: Belgium, the Czech Republic, France, Spain, Germany, the Netherlands, Ireland, Sweden, or Italy. See also: when does a Polish company need to acquire a German tax identification number?