Austria Vat Services & Information

Treuhand- und Revisionsgesellschaft m.b.H. Wirtschaftsprüfungs- und Steuerberatungsgesellschaft

Treuhand- und Revisionsgesellschaft m.b.H. was established in 1953 and is located in Vienna. In 1973 Heinz Manfreda became CEO and in 1991 his son Roland Manfreda joined the company. They and their staff provide a wide range of tax consulting services, e.g. accounting, payroll services, tax advisory, VAT representation, compilation of annual financial statements but they also offer professional business consultancy, controlling and auditing. The clients of Treuhand- und Revisionsgesellschaft m.b.H. are mainly small and medium sized companies in various industries.

Treuhand- und Revisionsgesellschaft m.b.H. Wirtschaftsprüfungs- und Steuerberatungsgesellschaft
Dominikanerbastei 8/8
1010 Vienna (Wien)
T: 0043 1 512 14 01 0
F: 0043 1 512 14 01 44

Austria’s VAT Guide Book

Click here to download Austria’s VAT Guidebook

Austrian VAT

Austria is part of the EU single market economy. Therefore it comes under the EU VAT Directive which has to be implemented into local legislation.

VAT registration

There are several reasons for registration for VAT in Austria. The most common is that a company located in Austria providing goods or services.

Foreign companies have to register for VAT in Austria if they carry out transactions in Austria, for which the reverse charge system is not applicable. Furthermore they have to file advance VAT returns and annual VAT returns.

Common transactions which lead to a mandatory registration are:

  • Buying and selling goods within Austria
  • Importing goods into the EU via Austria
  • Acquiring goods from other EU countries into Austria.
  • Holding goods in a warehouse in Austria as stock
  • selling goods from Austria to other EU countries
  • distance selling to private individuals in Austria from another EU country (if turnover threshold is exceeded)

The period between the apply and the issue of a VAT number varies, usually it takes between two and eight weeks.

Non-EU companies have to engage a fiscal representative and notify his name to the tax office. There are certain exemptions to this regulation.

VAT rates in Austria

The standard VAT rate is 20 %, there are reduced rates of 13 %, 12 % and 10 %. Also there are rules for tax exempted turnover.

VAT returns in Austria

During the year, advance VAT returns have to be filed monthly (quarterly if the yearly turnover doesn’t exceed EUR 100.000). The returns are due one and a half months after the end of the reporting period.

After the year has ended, an annual return has to be filed.

EC sales lists

If goods are delivered from Austria to another EU country, EC sales lists have to be filed monthly or quarterly (depending on the VAT reporting period). An EC sales list contains information concerning on the VAT numbers and invoiced amounts. It has to be filed until the end of the following month.

Intrastat declarations

If dispatches or arrivals of goods from or to EU countries exceed the threshold of EUR 750.000, intrastat declarations have to be filed. The declaration has to be filed until the 10th working day from the end of the reporting month.

VAT compliance in Austria

As the Austrian VAT law is very formal, there are requirements for

  • mandatory parts of an invoice
  • invoices in foreign currencies
  • correcting errors in returns already filed
  • storage rules for accounting records

Austrian VAT refund

Foreign companies, which are not subject to VAT in Austria, can reclaim Austrian Input VAT through a VAT refund procedure.

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