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Austria

 

News & Tips

Filing VAT returns on paper [Tip]

VAT returns should be filed electronically via the FinanzOnline System. Where electronic transmission is not possible due to lack of technical equipment, VAT returns can be filed by using the official paper form. A copy of the VAT return [U30] can be downloaded here. It is not necessary to use an original [pre-printed] form.


Local reverse charge for construction services [Tip]

A local reverse charge exists in Austria for construction services.


No filing preliminary VAT returns [Tip]

There is no obligation to file preliminary VAT return provided the following conditions are met: 1) if, in case of a VAT liability, the amount of tax is paid in time and in full to the account of the tax office or if no prepayment arises for the VAT accounting period and 2) the supplies made in the preceding year have not exceeded € 30,000.

More VAT News & Tips in Austria


DOING BUSINESS IN AUSTRIA [AT] - VAT GUIDE

 

 

 

 

General

VAT Directive

Austria

What is the structure of the VAT number?

Each individual VAT identification number shall have a prefix in accordance with ISO code 3166 - alpha 2 - by which the Member State may be identified.

 

There are two VAT numbers in Austria: The taxpayer registration number and a so-called EU VAT number used for intra-EU transactions. Austrian EU VAT numbers have 11 characters [ATU + 8 digits].

The first position following the prefix is always "U". The last 2 digits constitute a control number. 

 

What is the local name of the tax?

 

Umsatzsteuer [Ust] Mehrwersteuer [MwSt]

 

VAT rate

VAT Directive

Austria

 VAT rates

Member States must apply a standard VAT rate [not lower than 15%] which must be the same for the supply of goods and for the supply of services.

Member States may apply either one or two reduced rates [not lower than 5%] only to supplies of goods or services as listed in the Annex III of the VAT Directive.

 

Austria applies a standard VAT rate of 20% and one reduced rate of 10%.

 

See VAT rates applied in the EU.

  

VAT return

VAT Directive

Austria

How is the tax period determined? 

The tax period shall be set by each Member State at one month, two months or three months.

Member States may, however, set different tax periods provided those ones do not exceed one year. 

Monthly/Quarterly

Your company has to report its VAT position by filing provisional [preliminary] VAT returns on a monthly basis provided the annual turnover of the previous calendar year exceeds € 100.000.

Quarterly reporting period is applicable below the above threshold.

 

When should periodical VAT return be filed?

The VAT return shall be submitted by a deadline to be determined by Member States.

That deadline may not be more than two months after the end of each tax period.

 

Preliminary VAT returns must be filed by electronic means via "FinanzOnline" to Austrian VAT authorities before the 15th day of the second month [15 of N+2] following the tax period [month or quarter] to which it relates [=> 45 days].

In case of late VAT returns, penalties may be levied up to 10% of the tax due. 

 

Statement

VAT Directive

Austria

Annual recapitulative statement

Is this requirement laid down in the country and what is the filing deadline?

Member State may require taxable persons to submit a return in respect to all transactions carried out in the preceding year.

That return shall provide all the information necessary for any adjustments.

 

Your company has to submit an annual summarizing VAT return [Umsatzsteuererklärung] in Austria.

The statement should be filed by electronic means via "FinanzOnline" before June 30th of the next calendar year.

An extension is available if your company is represented by an Austrian tax adviser.

 

Recapitulative statement of intra-EU supply of goods [European Sales Listing - ESL]

Are quarterly filings allowed by the country and what is the filing deadline?

The recapitulative statement shall be drawn up for each calendar month.

However, Member States, in accordance with the conditions and limits which they may lay down, may allow taxable persons to submit the recapitulative statement on each calendar quarter where the total quarterly amount of intra-EU supplies of goods does not exceed either in respect of the quarter concerned or of any of the previous four quarters the sum of € 50.000 or its equivalent in national currency.

The recapitulative statement shall be submitted within a period not exceeding one month.

 

The recapitulative statement [ESL - Zusammenfassende Meldung] must be drawn up depending on the periodicity of the VAT return [month/quarter].

Foreign companies filing quarterly VAT returns have to submit the statement on a quarterly basis accordingly.

ESL should be filed by electronic means via "FinanzOnline" by the end of the month following the reporting period [month or quarter] to which it relates. 

Payment

VAT Directive

Austria

What is the payment deadline?

Any taxable person liable for the payment of the VAT must pay the net amount of the VAT when submitting the VAT return. 

Member States may, however, set a different date for payment of that amount.

 

 

The VAT due should be paid by the filing deadline for the VAT return.

Late payment causes surcharges of at least 2% of the net tax payable. 

Are interim payments required?

Member States may require interim payment to be made.

Interim payments are not required in Austria.

 

VAT refund

VAT Directive

Austria

VAT refund for companies VAT registered in the country.

Is any VAT credit automatically carried forward or refunded?

Where, for a given tax period, the amount of deductions exceeds the amount of VAT due, the Member States may, in accordance with conditions which they shall determine, either make a refund or carry the excess forward to the following period. However, Member States may refuse to refund or carry forward if the amount of excess is insignificant.

 

The VAT credit may be claimed as a refund by submitting the periodic VAT return and by sending a repayment claim letter to the relevant tax office.

 

More information on VAT refund

Special measures for foreign companies

VAT Directive

Austria

Optional reverse charge [art. 194 of the VAT Directive] for non-resident supplier.

SUPPLY OF GOODS

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

No

Reverse charge mechanism is not applicable to major domestic supplies of goods [except for supply of goods with installation and for other specific items].

 

Optional reverse charge [art. 194 of the VAT Directive] for non-resident provider.  

SUPPLY OF SERVICES

Member States in which the VAT is due may provide that the person liable for the payment of VAT is the person to whom the goods or services are supplied where the transaction is carried out by a taxable person who is not established in the country in which the VAT is due.

Yes

Reverse charge is applicable to major domestic supplies of services [except for the admission to fairs, exhibitions and conferences and for other specific items] provided by a foreign provider [regardless whether VAT registered or not in Austria] if the customer is a taxable or non-taxable legal person under public law [regardless whether established or not in Austria].

 

Do special arrangements apply to "call-off-stock"?

 

Yes

Simplification measures are applicable for call-off-stock.

Foreign taxpayers are therefore not required to be VAT registered in Austria provided the conditions are met.

 

Triangulation can be applied when the middleman [B] is VAT registered [as a non-established company] for others supplies in the 3rd country [Member State of destination]?  

No

Triangulation regime ABC cannot be applied when the middleman B is also VAT registered in Austria [Member State C].

Austria does not apply the special regime  in chain transaction involving four or even more parties.

 

VAT on import

VAT Directive

Austria

VAT warehousing regime

Member States may exempt the importation of goods and the supply of goods which are intended to be placed under warehousing arrangements other than customs warehousing.

 

No

Austria has not introduced any VAT warehousing regime in its VAT Act.

VAT on importation – Postponed accounting via the VAT return.

Is it possible for a company to pay the import VAT via the periodical VAT return?

Member States may provide that VAT on importation does not need to be paid at the time of importation on condition that it is entered as such in the VAT return  to be submitted.

 

Yes

VAT on importation must be paid by your company immediately to the customs authorities at the border when the goods enter into the European Union.

Postponed accounting via the VAT return is however possible provided the person liable for the import VAT is registered for VAT purposes in Austria.

A deferred payment for VAT and customs [similar delay] can also be applied under specific conditions.

 

Miscellaneous

VAT Directive

Austria

Intrastat Threshold  

Dispatches: € 750.000 

Arrivals : € 750.000 

Distance Sales - Threshold  

 € 35.000

See various thresholds applied in the EU

 

 Ministry of Finance - website ["BMF"]  

 www.bmf.gv.at

 

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