Urgent! Deadline is approaching! If you do not upload your tax number before December 31, your sales privileges will be removed

Urgent! Deadline is approaching! If you do not upload your tax number before December 31, your sales privileges will be removed


Recently, a large number of sellers have once again received notification emails from Amazon asking them to upload Austrian VAT. Amazon announced that if sellers sell goods on Amazon Austria but do not have an Austrian VAT registration number in the seller platform, they must take action before the end of the year.



The email content shows: "The deadline for Austrian tax obligations is approaching. Please upload your Austrian VAT registration number or tax number before December 31, otherwise you may lose your sales rights on Amazon Austria."

If you are not required to register for VAT in Austria, please ensure that you have uploaded any available VAT registration numbers you hold in other EU member states on Seller Central.

Which sellers need to register Austrian VAT?



Sellers who received the email:



Sellers who have received emails asking you to upload your Austrian tax number immediately must register now. After the tax number is issued, fill it out in the Amazon backend as soon as possible!




Sellers who did not receive the email:



Although you have not received the email yet, you must register in the following three situations:


① The seller sells goods from a warehouse in Austria to buyers/consignees in Austria (and other EU countries)
② The seller sells goods from a warehouse in another EU country to a buyer/recipient in Austria (provided that the distance sales value exceeds Austria’s distance sales threshold, which is EUR 35,000 of the net value of the goods)
③ The seller sells goods from a third country (outside the EU) to a buyer/consignee in Austria, provided that the seller or its agent is responsible for the customs clearance and tax declaration of the goods sold in Austria.


Austrian tax rates and declaration period

Austria VAT Rates

The VAT rates in Austria are 20%, 13% and 10%:
1) 20%, applicable to most Amazon cross-border e-commerce;
2) 13%, applicable to the transportation of live animals/plants, wood, artistic works, film screenings, circus performances, etc.;
3) 10%, applicable to house rental, garbage collection and recycling, books, food, etc.
Starting from January 1, 2020, e-books and audiobooks will also be subject to a preferential tax rate of 10%.


Austria VAT reporting frequency/cycle


Austria generally chooses quarterly report + annual report in the first year:

1. Annual report: If the pre-tax sales in a year are less than 35,000 euros, you can directly submit the annual report without submitting the initial prepaid tax report (no monthly or quarterly reports are required).
2. Quarterly report + annual report (5 times): If the pre-tax sales in a year is greater than 35,000 euros and less than 100,000 euros, quarterly declaration can be made.
3. Monthly report + annual report (13 times): If the pre-tax sales in a year exceed 100,000 euros, monthly reports are required.


The above declaration period is based on the natural year as the adjustment node, that is, December 31 is the dividing point of annual sales.



Generally, in the first year of registration, it is recommended that sellers choose monthly or quarterly reporting based on their actual sales volume.



The quarterly report is based on the natural quarter, i.e. January to March, April to June, July to September, and October to December. If the seller chooses the quarterly report mode when registering, but the sales in July to September of the same year exceed 100,000 euros, the seller still needs to follow the quarterly report mode from October to December until January of the new year, when they can apply to adjust to the monthly report mode.


Austrian tax deadline


Austrian VAT declaration and payment deadlines


1. The normal declaration and tax payment period is 1 month + 15 days; for example, the declaration and tax for January must be submitted before March 15.

2. Annual reports can be submitted online or by mail. The deadline for online submission is June 30 of the following year, and the deadline for paper mail submission is April 30 of the following year.

Austrian tax payments


Taxes are paid directly to the tax bureau, and the tax bureau’s bank account is as follows:

Bank Name:BAWAG PSK

IBAN: AT120100000005534681

BIG: BUNDATWW

DVR: 0009687


(Source: Cross-border Black Technology)


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