If you are a business owner who sells goods or services in Austria, you may need to register for value-added tax (VAT) and comply with the Austrian tax regulations. VAT is a consumption tax that is applied to most goods and services in the European Union (EU), including Austria. The standard VAT rate in Austria is 20%, but there are reduced rates of 10% and 13% for certain goods and services, such as food, books, accommodation, etc.
In this article, we will explain who has to register for VAT in Austria, how to register, and how long it takes to complete the process.
VAT registration in Austria: everything you need to know
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Austria
Author: Kristina Dosen
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Fiscal subject related
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4609
Content accuracy validation date:
31.08.2023
Content accuracy validation time:
09:08h
Who has to register for VAT in Austria?
Previously, distance sellers had to register for VAT once they reached the country-specific threshold of 35,000 EUR. However, starting in July 2021, the country-specific threshold was abolished and replaced with a new EU-wide threshold of 10,000 EUR. This means that if you are a distance seller who sells goods or services to consumers in other EU countries, you only have to register for VAT in your country of origin unless you exceed the 10,000 EUR threshold. In that case, you have to register for VAT in every EU country where you sell your goods or services.
In addition to this threshold, Austrian businesses are obligated to register for VAT if they provide goods or services, regardless of frequency, independence, or their role as the main or secondary activity. Registration is also required if the business needs to account for Austrian VAT on intra-community acquisitions of goods or on intra-community supplies of services. Exempt businesses are not obligated to register, but non-Austrian companies must register for VAT if they conduct transactions in Austria that incur VAT payments and have the right of deduction.
How to register for VAT in Austria?
The VAT registration process in Austria is handled by the Austrian tax authorities, specifically the Federal Ministry of Finance and the tax offices (Finanzamt). These entities are responsible for processing and managing VAT registration applications for businesses operating in Austria.
To register for VAT in Austria, you need to fill out an application form and submit it to the competent tax office. The application form can be downloaded from the website of the Federal Ministry of Finance.
Additionally, you need to submit the following documents:
- Personal or company information: This includes details such as your full name (for natural persons) or company name (for juridical persons), address, contact information, and any other relevant identification details.
- Nature of business activities: You need to describe the nature of your business activities, including the goods or services you provide.
- VAT number in your country of origin: If you are a non-Austrian company, you generally need to provide proof of your VAT number in your country of origin.
- Additional documents: Depending on whether you are a natural person or a company, additional documents may be required. For natural persons, a copy of your ID card is typically needed. For companies, you may be required to submit copies of your articles of association, commercial register, and other relevant legal documents.
How long does a VAT registration in Austria take?
It takes around 2 to 3 months to complete the VAT registration in Austria. Once your application is approved, you will receive a confirmation letter with your Austrian VAT number. You can then start charging and collecting VAT on your sales in Austria.
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