This country's tax regulations are about to take effect, so hurry up and upload your VAT number!

1. Which sellers need to register for Austrian VAT?

① The company is established outside Austria and has warehouses in Austria;

② The company is established in Austria and its annual sales of taxable goods exceed 30,000 euros;

③ Remote sales of goods from other EU countries to Austrian buyers, where these sales exceeded EUR 35,000 in the current or previous year.

As long as any of the above situations are met, you need to register for Austrian VAT. This is why many sellers have received Austrian VAT tax compliance reminder emails from Amazon even though they do not sell or store goods in Austria.

II. Legal Basis

Generally speaking, if goods are sold to Austrian consumers by sellers outside the EU (non-EU countries) who have warehouses in EU member states and are shipped from warehouses in EU member states, they should generally be taxed at the location of the goods within the EU (country of shipment).

According to Section 3 (3) - (7) of the Austrian VAT Act 1994, the distance selling regime applies in particular to sellers who are B2C traders on Amazon, where goods are sold and delivered by sellers outside the EU from a warehouse in an EU Member State (non-Austrian EU country) to end consumers in Austria.

3. Austrian VAT distance selling threshold

The distance selling threshold in Austria is EUR 35,000 from 1 January 2011.

The new EU regulations in 2021 will abolish the distance sales threshold starting from 2021. This means that starting from 2021, distance sales will be taxed in EU member states according to the country of shipment or the country of destination, and there will be no such sales threshold.

IV. Registration Information

①Austria VAT Application Service Information Form

②Business license (translated into English)

③ Legal person’s ID card/passport (translated into English, passport is recommended)

④Tax payment certificate (translated into English)

⑤ Authorization document (signature of legal person)

V. Tax Payment Methods

1. Payment method: Pay directly to the tax bureau.

2. The account information for payment by the tax bureau is as follows:

BANK: BAWAG PSK

IBAN: AT12 0100 0000 0553 4681

BIC: BUNDATWW

Tax Office: Finanzamt Graz-Stadt (FA68)

For non-EU companies that do not have a tax representative in the EU, a tax representative is required in Austria, but the taxes are still paid directly to the tax authorities by the seller.