VAT in Austria made simple

Q: How much is VAT in Austria?

Austria has three rates of VAT: Standard 20%, Reduced 1 at 13%, and Reduced 2 at 10%.

Austria

Currency	Euro (EUR, €)
Languages	Austrian (Austrian German), Hungarian, Croatian, Slovene
Largest Marketplace	Amazon.de
Most Popular Product Category	Fashion
Tax Authority	Finanzamt Österreich (FAÖ) / Tax Authority Austria
VAT Rates	Standard – 20%
	Reduced 1 – 13%
	Reduced 2 – 10%

Do I need to register for VAT in Austria?

In Austria, VAT is called Umsatzsteuer (USt) and is mananged by Finanzamt Österreich, their Tax Authority. If you have customers or inventory in Austria, you might need to regsiter for VAT.

It sounds complicated, but with our support USt/VAT is simple.

We can handle the registrations and returns so you can focus on making sales. Talk to our team today to get started.

GET REGISTERED FOR USt

My B2C business is based outside the EU

Whether you need to register for VAT in Austria depends on where your goods are and where you’re selling them.

Selling goods on your website

When you sell through a store you own (like a Shopify store), you have more work to do to be VAT compliant.

If you store goods in Austria, you'll need to register for VAT there. You have two options when you’re selling goods stored somewhere else in the EU to customers in Austria:

Which is better for your business will depend on your current set-up and plans. Not sure which you need? You can ask us (for free).

Book a call

Importing into Austria

Before you import goods into Austria, you'll have to decide how you want to handle the VAT. There are three ways to do it:

Register for IOSS
Register for Austrian VAT
Ship the order DAP

Not sure what your best option is? Book a call with us and we'll help you work it out.

You also need an EORI number before you can import into the EU. In Austria, EORI numbers can be issued in as little as two working days - one of the fastest turnarounds in Europe. It's best practice to register in the country where your goods first enter the single market. We can get you registered, wherever your entry point is.

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Get Registered for IOSS, Fast

Are you ready to sell to customers in Austria? Don’t wait any longer, start your IOSS registration now.
We can get you your IOSS number in as little as three working days.

Get an IOSS number

Selling goods on a marketplace

Since 2021, online marketplaces like Amazon or eBay have been responsible for collecting and remitting the VAT on certain sales on their platforms.

Marketplaces are responsible for the VAT when:

You, the seller, are based outside the EU

The sale is B2C

The goods are shipped from outside the EU in shipments with an intrinsic value of EUR 150 or less

Or the goods are in the EU at the point of sale

For example, you’re an Amazon seller based in the USA. Your stock is in your warehouse in Huntington, WV. Your customer in Austria orders a EUR100 coat from you. Amazon will charge your customer Austrian VAT and remit it to FAÖ.

Storing your goods in an EU country will require you to register for VAT there, even though the marketplace collects and remits the VAT. Orders from Austria with an intrinsic value over EUR 150 will require you to register for VAT in Austria, or ship it DAP.

Don't let VAT get in the way of Amazon Pan-EU

Getting your goods closer to your European customers means faster delivery. It also means getting registered for VAT. Don’t let that stop you from selling to the 450 million people in the EU – we're here to make it easy.

Make FBA Easy

Selling Digital Services and Digital Goods to Austria

Everything that’s not a physical object is considered a service in the EU. Digital services are a category of services that are defined by being “electronically supplied”. That covers things like eBooks, PDFs of sewing patterns, on-demand video courses and tickets to livestreams. If you’re in Canada or the USA, you’ll probably know these things as “Digital Goods”.

To sell digital services to customers in Austria, you can either:

Determining whether your services are “electronically supplied” can be complicated and has big consequences – if they’re not, you don’t need to register for anything. We recommend you talk to an expert if you’re selling digital services, just to make sure.

Book a call

My B2C business is based in the EU

This information assumes you’re not based in Austria.

Selling Goods

Being based in the EU, you can make up to 10,000 EUR in sales to other EU countries before you have to register for anything, depending on where your goods are when they’re sold. All registrations require you to charge your Austrian customers their local VAT rate, then report and pay that amount to the tax authorities.

My Goods are in Austria

Storing goods in Austria creates a “taxable supply”. You’ll need to register for VAT in Austria or for One Stop Shop (OSS) in the country where you’re based.

My Goods are in the EU, but not in Austria

Essentially, you have a VAT obligation in every country where you hold stock or have customers. If you hold stock in the country where you’re based you can choose to either register for VAT in Austria, or for OSS. Storing goods in a third country creates another VAT obligation. You can register for VAT there as well or skip the individual registrations and just register for OSS.

My goods are outside the EU

You have three options when your goods are outside the EU at the point of sale:

Register for VAT in Austria
Register for Import One Stop Shop (IOSS)
Make your customer the Importer of Record
Making your customer the Importer of Record will mean their order gets hold at customs until they’ve paid any duty and VAT due. If they don’t pay in time, the order will get sent back to you.

Selling Services from the EU to Austria

In the EU, anything that’s not a physical object is considered a service (for VAT purposes). It covers everything from catering services to digital downloads. Selling services to consumers in other EU countries requires you to register for OSS.

You can register for OSS with your local tax authority.

Feeling Confused? Take the EU VAT Quiz

Find out in less than a minute if you need to register in the EU and what for – IOSS, OSS, Non-Union OSS or VAT.

Take the Quiz

VAT on Sales to Austrian Businesses

When your customers are other businesses, your VAT obligations change. You might still have to register for VAT (if you store goods in Austria, for example) but in many cases the VAT is your customer’s obligation.

I’m based outside the EU and selling B2B to Austria

When you’re based outside the EU, and your EU customer is VAT registered, the reverse charge mechanism often applies. You include “reverse charge mechanism” on the invoice, and they account for it on their VAT return.

I’m based in the EU and selling B2B to Austria

Generally (but not always), B2B sales between EU states are zero-rated if both you and your customer are VAT registered. Selling to an Austrian business from another EU country doesn’t always mean you have to be VAT registered in Austria.
However, you do have to:

Be VAT registered where you’re based

Add the transaction to your EC Sales List

Verify your buyer’s VAT number on VIES

Austrian B2B VAT made simple

Business-to-business transactions that cross international borders are simple in theory. In practice, they’re often complicated. Tax authorities interpret rules differently, documents go missing (or are never issued), you might be one business in a chain – it gets complicated quick.

Make it easier with some expert advice.

Book a call

How do I register for VAT in Austria?

You need to register for VAT in Austria before you do anything taxable, like selling to an Austrian customer. If you’re not based in the EU, you’ll need a fiscal representative to register.

To register, you’ll need to gather the following supporting documents:

A copy of your ID
The articles of association of your company
Evidence of your company’s activities in Austria (such as invoices or contracts)
A copy of your commercial registration
The original Power of Attorney documents (if your registration is filed by a representative)

FAÖ may require you to translate some of these documents into German. Once your application is submitted, it takes an average of six to ten weeks for FAÖ to process your registration.

Austrian VAT Returns

Every business in Austria has to file a preliminary VAT return and an annual VAT return. The preliminary can be filed either monthly or quarterly, depending on your annual net revenue. The annual return should just be a summary, and you shouldn’t need to make a payment with that submission.

Preliminary returns are due by the 15th day of the second month after the reporting period. For example, your March return is due by the 15th of May. The deadline for annual returns is dependent on how they’re submitted:

Electronically, 30th of June the following year

On paper, 30th of April the following year

Intrastat Thresholds Austria

Intrastat is a statistical report used by the EU to collect and analyse data on the movement of goods between EU Member States. You don’t have to file Intrastat reports in Austria until you’ve passed EUR 1,100,000 in arrivals and dispatches.

Intrastat reports are transactional reports, so if a single transaction contains goods with distinct commodity codes, you’ll have to divide it. They’re a lot of extra work but we’re here to help.

If you’re not based in the EU, you’ll need to use the 13th Directive.

Intrastat Support

VAT Refunds Austria

If you buy something from an Austrian supplier or import goods into Austria, you’ll be charged input VAT. You can claim input VAT back on your Austrian VAT return. When you have more input VAT than output VAT, you can have the difference refunded. Applications for a refund may be rejected if FAÖ think you’ll owe VAT in the next three months.

Refunds when you’re not VAT registered in Austria

If you’re not registered for VAT in Austria, you can still get a VAT refund.
How you do it depends on whether you’re based in the EU or not.

Businesses based in the EU can use their national tax authority’s online portal to use the EU Refund Directive.
Once the claim has been processed, FAÖ will refund you the money.

If you’re not based in the EU, you’ll need to use the 13th Directive.

13th Directive Refunds in Austria

The minimum amount you can refund is EUR 400, unless the period you’re claiming for is a year. Then, the minimum drops to EUR 50. You have until the 30th of June the year following the refund period to make your claim. For example, the deadline to refund VAT paid in April 2024 is June 2025.

You don’t need a fiscal representative to apply, and you can do so wherever you’re established.

13th Directive refunds are admin-intensive and can take a long time. If you’d like to save time on getting your money back, we can handle them for you.

Get a VAT Refund in Austria

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VAT Austria FAQs

How do I get an EORI number?

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

How do I get an EORI number

What’s the cost of an EORI number?

EORI number processing time:

We can get you an EORI number and help you decide which country you should register in. We’ll need some details about your business, so book a call and we’ll get things started.

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