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VAT registration in Austria

  • Currency: EUR

  • VAT is called: Umsatzsteuer, abbreviated USt

  • EU Member: Yes

  • Format VAT number: AT U99999999 (9 characters of which U is the first)

  • VAT rate: 20%, 13%, 10%

Foreign companies that are not established in Austria, but sell services in Austria, e.g. real estate services or goods that are installed, can in most cases avoid VAT registration. The reason is that Austria applies Reverse Charge if the buyers are exclusively Austrian-registered businesses. Reverse Charge means that the buyer must collect the VAT and that the seller invoices without VAT. However, the buyer's VAT number and why you invoice without VAT must be stated on the seller's invoice. On the other hand, foreign companies that sell goods domestically in Austria must register for VAT, as Reverse Charge is not applied to sales of goods (with some exemption).

In addition to domestic sales of goods, the following transactions are examples of when VAT registration becomes necessary in Austria:

  • Sales of electronic or telecommunications services to private individuals in Austria

  • Goods transports from Austria to other countries performed on behalf of private individuals, e.g. removal of household goods

  • Passenger transport in Austria

  • Own warehouse in Austria

  • Business management on site in Austria

  • Purchase of goods from the EU to Austria or sale of goods to the EU from Austria

  • Import to or export from Austria

  • Resale of several types of costs (eg hotel accommodation invoiced to other foreign companies or bus transfers in Austria) that occur at conferences, trade fairs, etc. VAT registration in Austria

The application for VAT registration in Austria is sent to the Finanzamt Graz-Stadt, which handles the VAT registration of foreign companies. If the company carries out EU transactions (incl. Transfer of own stock) to or from Austria, the company need to apply for an AT VAT number. VAT reporting in Austria

The VAT reporting period can be monthly, quarterly and in some cases even yearly depending on balance between out- and ingoing VAT. In case the company carries out EU sales of goods or services or participates in triangulation the EC sales list has to be submitted as well. Intrastat reporting is due when dispatches and/or arrivals in between EU-countries exceed current threshold.