Standard rate
Frequency
Thresholds
Deadlines
VAT · Austria
Tax Representative in Austria with Eurofiscalis
Eurofiscalis supports foreign companies with Austrian VAT registration, the UID number, periodic VAT returns, the EC Sales List, Intrastat and all communication with Finanzamt Österreich.
- Reply within 48 business hours
- No commitment
- Dedicated English-speaking contact
Does this apply to you?
Do you need to register in Austria?
As soon as one of these situations applies to you, a local VAT number becomes mandatory — often even without a physical presence on site.
-
You store goods on site
Warehouse, logistics provider (3PL) or Amazon FBA stock in Austria: registration is due from the moment you hold stock, even before your first sale.
-
Your distance sales exceed €10,000
Above the European threshold of €10,000 in B2C distance sales, if you have not opted for the OSS one-stop shop.
-
You import goods
You bring goods into Austria to resell, store or process them.
-
You carry out intra-Community transactions
Acquisitions or supplies of goods from or to Austria as part of intra-EU trade.
-
You sell to private individuals on site
Direct sales to private customers located in Austria, where no reverse-charge mechanism applies.
-
You provide locally-supplied services
Services connected to immovable property, or a service linked to a trade fair or event held on site.
A single situation is enough — we register you in Austria, and across Europe.
Good to know: the OSS one-stop shop only covers B2C distance sales. As soon as you hold stock on site, a local VAT number remains mandatory — even with OSS enabled.
Agent or fiscal representative?
Do you need a fiscal representative?
It all depends on where your company is established. Either way, Eurofiscalis handles all of your obligations in Austria from start to finish.
Representative not required
Good news: in most cases, an EU company does not need a fiscal representative in Austria. But your VAT obligations remain — registration, invoicing, returns.
- We act as your tax agent: registration, returns and deadlines handled from A to Z.
- You stay in control of your file, with no joint liability.
- A single English-speaking contact for all your compliance in Austria.
Fiscal representative required
A non-EU company generally has to appoint a locally-established fiscal representative, often jointly liable for the VAT debt.
- Eurofiscalis takes on this official role and manages all your returns.
- We answer for your compliance before the tax authorities.
- You run your business, we carry the fiscal liability.
Agent or representative
Talk to an expert Either way, we take care of 100% of your VAT obligations in Austria — registration, returns, recapitulative statements and deadlines. You stay focused on your business.
Exceptions exist depending on agreements between states: we confirm your exact situation, with no commitment.Our services
What we take care of
An all-in-one service to stay VAT-compliant, without administrative hassle.
VAT registration in Austria
Registration file, communication with Finanzamt Österreich and support through to your UID number.
Talk to a VAT expertAustrian VAT returns
Preparation and filing of your periodic VAT returns and annual VAT return.
Talk to a VAT expertEC Sales List and Intrastat
Reporting of intra-Community flows of goods and statistical obligations in Austria.
Talk to a VAT expertAustrian input VAT refund
Support in reclaiming Austrian VAT credits and checking the correct procedure for your situation.
Talk to a VAT expertBehind every file, a dedicated team
VAT specialists who handle your file from start to finish — one contact who knows your situation.
Use cases
For which situations?
If you recognise yourself in one of these cases, fiscal representation is made for you.
VAT registration and UID number in Austria
Problem
Imports, local sales, storage or movements of goods can trigger an Austrian VAT registration.
Solution
Eurofiscalis prepares your registration file and guides you through to your Austrian UID number.
Non-EU companies and the tax representative obligation
Problem
Companies with no seat or fixed establishment in the EU must appoint a tax representative in certain cases.
Solution
We assess whether the obligation applies and secure all communication with Finanzamt Österreich.
Marketplaces, storage and DDP deliveries
Problem
Amazon, local stock or DDP deliveries can trigger local VAT obligations in Austria.
Solution
We qualify your flows of goods and manage your ongoing Austrian declarations.
Intrastat, EC Sales List and input VAT refund
Problem
Intra-EU flows of goods, Austrian input VAT and reporting deadlines must be tracked accurately.
Solution
Eurofiscalis takes care of the declarations and supports the recovery of Austrian VAT.
How it works
Our method in 4 steps
From the initial audit to monthly reporting — a controlled, transparent process.
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Step 01 Analysis of your Austrian VAT obligations
We review imports, sales, storage locations, OSS scenarios, reverse charge and intra-Community flows of goods.
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Step 02 Preparation of your registration file
We compile the company information and supporting documents required by Finanzamt Österreich.
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Step 03 Obtaining your Austrian UID number
We handle the application through to the activation of your ATU number and answer any queries from the authorities.
-
Step 04 Ongoing VAT and Intrastat compliance
We manage periodic VAT returns, the annual return, the EC Sales List and Intrastat declarations.
VAT · Austria
VAT in Austria,
at a glance
Rates, thresholds, deadlines: the essentials to anticipate your obligations.
Fiscal identity · VAT
Austria
20% Standard rate
- Standard rate 20 %
- Reduced 10 %
- Reduced 2 13 %
- Super-reduced 4.9 %
Identity
- Local name
- MwSt
- Number format
- ATU + 8 chiffres (ex: ATU12345678)
- Tax authority
- Bundesministerium für Finanzen (BMF)
- Currency
- EUR
Returns
- VAT frequency
- Monthly return if annual turnover > €100,000, otherwise quarterly (same deadline).
- Filing deadline
- The 15th of the 2nd month following the period.
- Intrastat deadline
- 10th business day
Thresholds
- Distance sales (OSS)
- 10,000 €
- Intrastat — dispatch
- €1,100,000
- Intrastat — arrival
- €1,100,000
Penalties
- Late filing
- Late-filing surcharge (Verspätungszuschlag) of up to 10% of the VAT due per return; additional fines possible in case of repeated delays.
- Late payment
- Late-payment surcharge (Säumniszuschlag) of 2% of the VAT due; +1% after 3 months, then a further +1% after 3 more months (up to approximately 4% in total).
- ESL list
- Late recapitulative statement (ZM): surcharge of 1% of the declared base, capped at €2,200; fine of up to €5,000, or even €25,000 in cases of persistent non-filing.
Testimonials
They trust us
Feedback from those who entrusted us with their VAT compliance in Europe.
Reviews collected in their original language and translated.
Verified review
Great service for VAT procedures, I was well supported for all the documents to fill in — and there are quite a few for some countries. Many thanks to Ms Bertrand for her assistance.
Quentin Lassagne Multi-country VAT procedures google
Verified review
I have been working with Agnès at Eurofiscalis for almost a year and she has been of great help in meeting our tax needs and requirements, our company being based outside the EU. She is always very punctual and professional, and I highly recommend her and Eurofiscalis.
John Keaney Non-EU company google
Verified review
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with an extra piece of professional advice that makes all the difference. Concise and clear — in short, we are very well guided and advised. No time wasted and guaranteed efficiency.
Arthur Bernet AB Franzuela Cacao google
Verified review
We found Eurofiscalis excellent in their service. Kevin supported us from the very beginning and was always ready to answer our questions. Since the service was set up, Agnès has provided excellent support and ensured our returns are accurate and on time.
Steve Gibbins International client google
Verified review
The Eurofiscalis firm has represented us efficiently for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our returns. We strongly recommend this accounting firm.
Bureau Évolution Amiante Ltd. google
Verified review
A firm that listens to us and is expert in Amazon VAT worldwide. A wonderful team. They handle our VAT returns for OSS / ES / IT / CZ / IE / PL / SE.
Laetitia Gustin Multi-country Amazon VAT google
Verified review
Excellent accounting firm. Lemine was our contact: responsive, available and always attentive. Communication is smooth and he helped us greatly with bookkeeping. I recommend without hesitation!
LC Company Bookkeeping google
Verified review
We have been working with Eurofiscalis for several years across several companies and we are very satisfied. Special thanks to Natacha for her support, advice and responsiveness. We truly recommend this firm.
Virginie Barone Several companies google
Verified review
Excellent support, month after month, for three years now. The team is very available, thanks Natacha, gives good advice and is very attentive. We are now confident about all our VAT returns, which was really not the case with the previous provider.
Bruno Client for 3 years google
Verified review
Excellent support from Eurofiscalis for establishing a US company in France. The administrative steps to register a foreign company in France are complicated. Natacha Petit showed us the right way forward.
Barbara Porpaczy US → France setup google
Verified review
Great service for VAT procedures, I was well supported for all the documents to fill in — and there are quite a few for some countries. Many thanks to Ms Bertrand for her assistance.
Quentin Lassagne Multi-country VAT procedures google
Verified review
I have been working with Agnès at Eurofiscalis for almost a year and she has been of great help in meeting our tax needs and requirements, our company being based outside the EU. She is always very punctual and professional, and I highly recommend her and Eurofiscalis.
John Keaney Non-EU company google
Verified review
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with an extra piece of professional advice that makes all the difference. Concise and clear — in short, we are very well guided and advised. No time wasted and guaranteed efficiency.
Arthur Bernet AB Franzuela Cacao google
Verified review
We found Eurofiscalis excellent in their service. Kevin supported us from the very beginning and was always ready to answer our questions. Since the service was set up, Agnès has provided excellent support and ensured our returns are accurate and on time.
Steve Gibbins International client google
Verified review
The Eurofiscalis firm has represented us efficiently for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our returns. We strongly recommend this accounting firm.
Bureau Évolution Amiante Ltd. google
Verified review
A firm that listens to us and is expert in Amazon VAT worldwide. A wonderful team. They handle our VAT returns for OSS / ES / IT / CZ / IE / PL / SE.
Laetitia Gustin Multi-country Amazon VAT google
Verified review
Excellent accounting firm. Lemine was our contact: responsive, available and always attentive. Communication is smooth and he helped us greatly with bookkeeping. I recommend without hesitation!
LC Company Bookkeeping google
Verified review
We have been working with Eurofiscalis for several years across several companies and we are very satisfied. Special thanks to Natacha for her support, advice and responsiveness. We truly recommend this firm.
Virginie Barone Several companies google
Verified review
Excellent support, month after month, for three years now. The team is very available, thanks Natacha, gives good advice and is very attentive. We are now confident about all our VAT returns, which was really not the case with the previous provider.
Bruno Client for 3 years google
Verified review
Excellent support from Eurofiscalis for establishing a US company in France. The administrative steps to register a foreign company in France are complicated. Natacha Petit showed us the right way forward.
Barbara Porpaczy US → France setup google
Verified review
The Eurofiscalis firm has represented us efficiently for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our returns. We strongly recommend this accounting firm.
Bureau Évolution Amiante Ltd. google
Verified review
A firm that listens to us and is expert in Amazon VAT worldwide. A wonderful team. They handle our VAT returns for OSS / ES / IT / CZ / IE / PL / SE.
Laetitia Gustin Multi-country Amazon VAT google
Verified review
Excellent accounting firm. Lemine was our contact: responsive, available and always attentive. Communication is smooth and he helped us greatly with bookkeeping. I recommend without hesitation!
LC Company Bookkeeping google
Verified review
We have been working with Eurofiscalis for several years across several companies and we are very satisfied. Special thanks to Natacha for her support, advice and responsiveness. We truly recommend this firm.
Virginie Barone Several companies google
Verified review
Excellent support, month after month, for three years now. The team is very available, thanks Natacha, gives good advice and is very attentive. We are now confident about all our VAT returns, which was really not the case with the previous provider.
Bruno Client for 3 years google
Verified review
Excellent support from Eurofiscalis for establishing a US company in France. The administrative steps to register a foreign company in France are complicated. Natacha Petit showed us the right way forward.
Barbara Porpaczy US → France setup google
Verified review
Great service for VAT procedures, I was well supported for all the documents to fill in — and there are quite a few for some countries. Many thanks to Ms Bertrand for her assistance.
Quentin Lassagne Multi-country VAT procedures google
Verified review
I have been working with Agnès at Eurofiscalis for almost a year and she has been of great help in meeting our tax needs and requirements, our company being based outside the EU. She is always very punctual and professional, and I highly recommend her and Eurofiscalis.
John Keaney Non-EU company google
Verified review
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with an extra piece of professional advice that makes all the difference. Concise and clear — in short, we are very well guided and advised. No time wasted and guaranteed efficiency.
Arthur Bernet AB Franzuela Cacao google
Verified review
We found Eurofiscalis excellent in their service. Kevin supported us from the very beginning and was always ready to answer our questions. Since the service was set up, Agnès has provided excellent support and ensured our returns are accurate and on time.
Steve Gibbins International client google
Verified review
The Eurofiscalis firm has represented us efficiently for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our returns. We strongly recommend this accounting firm.
Bureau Évolution Amiante Ltd. google
Verified review
A firm that listens to us and is expert in Amazon VAT worldwide. A wonderful team. They handle our VAT returns for OSS / ES / IT / CZ / IE / PL / SE.
Laetitia Gustin Multi-country Amazon VAT google
Verified review
Excellent accounting firm. Lemine was our contact: responsive, available and always attentive. Communication is smooth and he helped us greatly with bookkeeping. I recommend without hesitation!
LC Company Bookkeeping google
Verified review
We have been working with Eurofiscalis for several years across several companies and we are very satisfied. Special thanks to Natacha for her support, advice and responsiveness. We truly recommend this firm.
Virginie Barone Several companies google
Verified review
Excellent support, month after month, for three years now. The team is very available, thanks Natacha, gives good advice and is very attentive. We are now confident about all our VAT returns, which was really not the case with the previous provider.
Bruno Client for 3 years google
Verified review
Excellent support from Eurofiscalis for establishing a US company in France. The administrative steps to register a foreign company in France are complicated. Natacha Petit showed us the right way forward.
Barbara Porpaczy US → France setup google
Verified review
Great service for VAT procedures, I was well supported for all the documents to fill in — and there are quite a few for some countries. Many thanks to Ms Bertrand for her assistance.
Quentin Lassagne Multi-country VAT procedures google
Verified review
I have been working with Agnès at Eurofiscalis for almost a year and she has been of great help in meeting our tax needs and requirements, our company being based outside the EU. She is always very punctual and professional, and I highly recommend her and Eurofiscalis.
John Keaney Non-EU company google
Verified review
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with an extra piece of professional advice that makes all the difference. Concise and clear — in short, we are very well guided and advised. No time wasted and guaranteed efficiency.
Arthur Bernet AB Franzuela Cacao google
Verified review
We found Eurofiscalis excellent in their service. Kevin supported us from the very beginning and was always ready to answer our questions. Since the service was set up, Agnès has provided excellent support and ensured our returns are accurate and on time.
Steve Gibbins International client google
Verified review
Excellent support, month after month, for three years now. The team is very available, thanks Natacha, gives good advice and is very attentive. We are now confident about all our VAT returns, which was really not the case with the previous provider.
Bruno Client for 3 years google
Verified review
Excellent support from Eurofiscalis for establishing a US company in France. The administrative steps to register a foreign company in France are complicated. Natacha Petit showed us the right way forward.
Barbara Porpaczy US → France setup google
Verified review
Great service for VAT procedures, I was well supported for all the documents to fill in — and there are quite a few for some countries. Many thanks to Ms Bertrand for her assistance.
Quentin Lassagne Multi-country VAT procedures google
Verified review
I have been working with Agnès at Eurofiscalis for almost a year and she has been of great help in meeting our tax needs and requirements, our company being based outside the EU. She is always very punctual and professional, and I highly recommend her and Eurofiscalis.
John Keaney Non-EU company google
Verified review
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with an extra piece of professional advice that makes all the difference. Concise and clear — in short, we are very well guided and advised. No time wasted and guaranteed efficiency.
Arthur Bernet AB Franzuela Cacao google
Verified review
We found Eurofiscalis excellent in their service. Kevin supported us from the very beginning and was always ready to answer our questions. Since the service was set up, Agnès has provided excellent support and ensured our returns are accurate and on time.
Steve Gibbins International client google
Verified review
The Eurofiscalis firm has represented us efficiently for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our returns. We strongly recommend this accounting firm.
Bureau Évolution Amiante Ltd. google
Verified review
A firm that listens to us and is expert in Amazon VAT worldwide. A wonderful team. They handle our VAT returns for OSS / ES / IT / CZ / IE / PL / SE.
Laetitia Gustin Multi-country Amazon VAT google
Verified review
Excellent accounting firm. Lemine was our contact: responsive, available and always attentive. Communication is smooth and he helped us greatly with bookkeeping. I recommend without hesitation!
LC Company Bookkeeping google
Verified review
We have been working with Eurofiscalis for several years across several companies and we are very satisfied. Special thanks to Natacha for her support, advice and responsiveness. We truly recommend this firm.
Virginie Barone Several companies google
Verified review
Excellent support, month after month, for three years now. The team is very available, thanks Natacha, gives good advice and is very attentive. We are now confident about all our VAT returns, which was really not the case with the previous provider.
Bruno Client for 3 years google
Verified review
Excellent support from Eurofiscalis for establishing a US company in France. The administrative steps to register a foreign company in France are complicated. Natacha Petit showed us the right way forward.
Barbara Porpaczy US → France setup google
Verified review
Great service for VAT procedures, I was well supported for all the documents to fill in — and there are quite a few for some countries. Many thanks to Ms Bertrand for her assistance.
Quentin Lassagne Multi-country VAT procedures google
Verified review
I have been working with Agnès at Eurofiscalis for almost a year and she has been of great help in meeting our tax needs and requirements, our company being based outside the EU. She is always very punctual and professional, and I highly recommend her and Eurofiscalis.
John Keaney Non-EU company google
Verified review
After a year with Eurofiscalis, I am very satisfied with the service. Responsive and available, always with an extra piece of professional advice that makes all the difference. Concise and clear — in short, we are very well guided and advised. No time wasted and guaranteed efficiency.
Arthur Bernet AB Franzuela Cacao google
Verified review
We found Eurofiscalis excellent in their service. Kevin supported us from the very beginning and was always ready to answer our questions. Since the service was set up, Agnès has provided excellent support and ensured our returns are accurate and on time.
Steve Gibbins International client google
Verified review
The Eurofiscalis firm has represented us efficiently for years in France. Our contact Agnès Maurin advises and guides us for the proper completion of our returns. We strongly recommend this accounting firm.
Bureau Évolution Amiante Ltd. google
Verified review
A firm that listens to us and is expert in Amazon VAT worldwide. A wonderful team. They handle our VAT returns for OSS / ES / IT / CZ / IE / PL / SE.
Laetitia Gustin Multi-country Amazon VAT google
Verified review
Excellent accounting firm. Lemine was our contact: responsive, available and always attentive. Communication is smooth and he helped us greatly with bookkeeping. I recommend without hesitation!
LC Company Bookkeeping google
Verified review
We have been working with Eurofiscalis for several years across several companies and we are very satisfied. Special thanks to Natacha for her support, advice and responsiveness. We truly recommend this firm.
Virginie Barone Several companies google
Why entrust your VAT to us
Doing it alone, or with Eurofiscalis
The same compliance in Austria, but without the burden, the risk and the language barrier.
You, alone With Eurofiscalis
Getting the VAT number Procedures to figure out alone, back-and-forth with the authorities File prepared and filed by our experts, followed through to issuance
Language Dealing with the authorities in the local language A single Eurofiscalis contact in your language who handles all communication with the authorities
Returns & deadlines A calendar to follow yourself, risk of missing a deadline Returns prepared and filed on time, for every deadline
Risk of error & penalties Wrong VAT scheme or charged VAT, penalties at your expense Upfront compliance check, we secure your returns
Representation & liability To handle yourself (and often impossible outside the EU) We can act as fiscal representative on your behalf
Time spent Hours on admin, away from your business A dedicated contact; you stay focused on your business
FAQ
Frequently asked questions
Everything you want to know about fiscal representation in Austria.
What is a tax representative in Austria?
A tax representative, also called a fiscal agent, represents a foreign company before Finanzamt Österreich. They are authorised to receive official correspondence and support VAT registration, the UID number, VAT returns, the EC Sales List and Intrastat.
When do I need a tax representative in Austria?
This becomes relevant as soon as you import into Austria, store goods, sell locally, trade through marketplaces or ship DDP and thereby create taxable transactions that are not covered by reverse charge or OSS.
Is a tax representative in Austria mandatory for EU companies?
Usually not. EU-established companies can in most cases register directly with Finanzamt Österreich. Professional support nevertheless remains useful to manage registration, declarations and deadlines reliably.
Is a tax representative in Austria mandatory for non-EU companies?
Companies with no residence, seat or fixed establishment in the EU must appoint a tax representative in certain cases when they carry out taxable transactions in Austria and the tax liability does not shift to the customer. Eurofiscalis assesses whether the obligation applies in your specific situation.
How does a foreign company register for VAT in Austria?
Registration is handled by Finanzamt Österreich, and for many foreign companies through the Dienststelle Graz-Stadt. Eurofiscalis prepares the file, submits it and supports you through to the allocation of your Austrian UID number.
What is the role of Finanzamt Österreich / Dienststelle Graz-Stadt?
Finanzamt Österreich is the competent tax authority. For many foreign companies, the Dienststelle Graz-Stadt is responsible, among other things for registration and the authorisation of tax representatives.
What is the difference between a tax representative and a fiscal agent?
A tax representative holds a legally defined representation role, is authorised to receive official correspondence and bears responsibility for the tax obligations of the represented company. A fiscal agent supports compliance without necessarily holding the same statutory representation status.
When is reverse charge enough instead of VAT registration?
When the tax liability for a supply shifts to the Austrian customer (reverse charge), a local registration is not required in every case. What matters is the nature of the transactions and the status of the parties involved.
Can OSS replace an Austrian VAT registration?
For certain cross-border B2C sales, the One-Stop Shop (OSS) can replace local registration. However, as soon as storage, import or local taxable transactions come into play, an Austrian registration is often required.
What format does an Austrian UID number have?
The Austrian UID number has the format ATU followed by eight characters, for example ATU12345678.
Can a foreign company reclaim Austrian VAT?
Yes, provided the conditions are met. Non-registered companies generally use the input VAT refund procedure; registered companies recover input VAT through their VAT return. Eurofiscalis checks the procedure that applies to you.
Ready to go further?
Entrust us with your VAT in Austria
A dedicated expert replies within 48 business hours. No commitment.