VAT in Austria:
the key VAT information

Businesses, whether European or not, that develop an activity in Austria may be required to register for local Austrian VAT (Umsatzsteuer / Mehrwertsteuer, MwSt) and to invoice with a valid Austrian VAT number. Depending on the nature of the operations — warehousing, local sales, importation, marketplace selling or intra-Community flows — registration becomes mandatory, sometimes coupled with the appointment of a fiscal representative.

This guide details the cases that trigger an obligation, the procedure for obtaining the Austrian VAT number (UID), the role of the fiscal agent, the applicable rates, the rules on intra-Community VAT and e-commerce, the filing schedule as well as the main compliance obligations.

When should you register for VAT in Austria?

Registering for VAT in Austria becomes essential as soon as your activity involves taxable transactions on Austrian territory. Depending on the nature of your operations and your goods flows, obtaining an Austrian VAT number is mandatory.

Which operations require an Austrian VAT number?

Depending on the following activities, you will be required to register for VAT in Austria:

• Local B2B and B2C sales: as soon as you sell directly to businesses or consumers located in Austria.
• Storing goods in Austria: holding stock on Austrian territory triggers the registration obligation.
• Marketplace selling (Amazon FBA, PAN-EU programme): using a logistics warehouse in Austria requires a local VAT number.
• Importing into Austria: importing goods into Austria as the importer of record requires VAT registration.
• Intra-Community acquisitions and supplies: purchases and supplies of goods from or to other EU Member States via Austria generate reporting obligations.
• DDP sales (Delivered Duty Paid): if you deliver DDP and must handle the importation and local VAT, registration is generally required.
• Services taxable in Austria: certain services connected to Austrian territory require registration.

How to obtain an Austrian VAT number (UID)?

The registration application is processed by the Austrian tax authority (Finanzamt Österreich). For many foreign businesses, the file is centralised with the Dienststelle Graz-Stadt, the office responsible for non-established taxable persons. Once the registration is approved, the business receives its VAT identification number, the UID (Umsatzsteuer-Identifikationsnummer), in the format ATU followed by 8 digits (for example: ATU12345678). This number allows you to collect Austrian VAT, report and remit it to the authority, and carry out intra-Community transactions.

Filing and monitoring of returns are carried out via FinanzOnline, the electronic portal of the Austrian tax authority. Putting together the file (articles of association, proof of activity, registration forms) and communicating with the Finanzamt can be made easier by a fiscal agent.

Fiscal representative and fiscal agent in Austria

Whether you need a fiscal representative depends on where your business is established. Businesses established in the European Union can in principle register directly in Austria, without a fiscal representative. By contrast, a business established outside the EU, with no establishment within the Union, is generally required to appoint a fiscal representative in Austria when the VAT liability cannot be shifted to the customer.

The fiscal representative acts in the name and on behalf of the foreign business before the Austrian authority: it handles registration, the filing of returns and compliance monitoring. A fiscal agent, without assuming joint liability in the same way, supports the business in its reporting obligations.

In some cases, local registration can be avoided. Where the transaction falls under the reverse charge — the VAT liability then passing to the Austrian taxable customer — or where the One-Stop-Shop (OSS) allows distance B2C sales to be reported, VAT registration in Austria is not always necessary. A case-by-case analysis of the flows remains essential.

What are the VAT rates in Austria?

In Austria, VAT is called Umsatzsteuer (USt), commonly referred to as Mehrwertsteuer (MwSt). The standard rate is 20%. It applies to most goods and services. Austria also applies two reduced rates: a reduced rate of 10% and a second reduced rate of 13%.

The reduced rate of 10% applies in particular to foodstuffs, books, medicines, passenger transport and residential letting. The rate of 13% applies to specific categories such as certain cultural services, accommodation or certain agricultural products. The choice of the applicable rate depends on the precise nature of the good or service.

Intra-Community VAT in Austria

For B2B transactions between Austria and another EU Member State, intra-Community VAT relies on the validity of both parties' identification numbers (UID). An intra-Community supply of goods from Austria can be exempt if the customer holds a valid VAT number, verifiable via the VIES system, and if the transport conditions are met.

These intra-Community B2B sales must be reported in a recapitulative statement, the Zusammenfassende Meldung (ZM), the Austrian equivalent of the EC Sales List. This statement allows the authority to monitor the consistency of intra-Community flows and the reverse charge applied by the customer in their own country.

E-commerce and marketplaces: OSS and local stock

For distance B2C sales to Austrian consumers, the One-Stop-Shop (OSS) scheme allows VAT due to be reported in a single Member State, without local registration in each country of destination. Beyond a single EU-wide threshold of €10,000 of intra-Community distance sales (across all EU countries combined), VAT is due in the consumer's country; OSS then centralises these returns.

Be careful, however: as soon as you hold physical stock in Austria — typically via an Amazon warehouse or a logistics centre — registration for Austrian VAT remains mandatory, even if you use OSS for your distance sales. Local stock and stock transfers fall outside the scope of OSS.

VAT return schedule and filing

In Austria, periodic VAT returns are called Umsatzsteuervoranmeldung (UVA). Their frequency — monthly or quarterly — depends on the business's turnover. To this is added an annual reconciliation return, the Umsatzsteuerjahreserklärung, which summarises all of the year's transactions. All filings are carried out electronically via FinanzOnline.

Penalties and sanctions

Failure to meet reporting or payment obligations in Austria can have financial consequences. Late filing of a return may give rise to a late-filing surcharge, and late payment of the VAT due may generate late-payment interest. The Austrian authority also cross-checks VAT returns, the recapitulative statement (ZM) and Intrastat data: any unexplained inconsistency may trigger an audit. Regular compliance and the use of specialised support help to limit these risks.

Record-keeping period

Businesses registered for VAT in Austria must keep their accounting records, invoices and supporting documents for a period of seven years from the end of the year concerned. Longer periods may apply to certain documents, in particular those relating to real estate. Rigorous retention of these records is essential in the event of an audit or a VAT refund claim.