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Austria
VAT in
Austria applies a mandatory fiscal representative requirement for all non-EU businesses and operates a fully digital VAT filing system via FinanzOnline. Whether managing Fiskalvertreter appointment, Umsatzsteuervoranmeldung returns, or preparing for the EU ViDA e-invoicing rollout, GlobalTrade Business provides complete Austrian VAT compliance support.
Monthly / Quarterly
FILING FREQUENCY
Based on annual turnover
€0
REGISTRATION THRESHOLD
No threshold for non-established businesses
OVERVIEW
Introduction to VAT in Austria
Austria's Value Added Tax — Umsatzsteuer (USt), also known as Mehrwertsteuer (MwSt) — was harmonised with EU VAT principles under the Umsatzsteuergesetz 1994 (UStG 1994) and operates in full conformity with EU VAT Directive 2006/112/EC. The tax is administered by Finanzamt Österreich under the Bundesministerium für Finanzen (BMF). VAT applies to supplies of goods and services in Austria, intra-community acquisitions, and imports from outside the EU. There is no registration threshold for non-established businesses — you must register before making your first taxable supply in Austria.
💡 Key facts for non-EU businesses
Non-EU companies making taxable supplies in Austria are required by §27 UStG 1994 to appoint a Fiskalvertreter (fiscal representative). The Fiskalvertreter holds joint and several liability for all Austrian VAT obligations. GlobalTrade Business acts as fiscal representative for clients worldwide.
VAT REGISTRATION
VAT Registration in Austria
Foreign businesses making taxable supplies in Austria must register for VAT regardless of turnover. Non-EU businesses must appoint a Fiskalvertreter as a mandatory precondition under §27 UStG 1994. Registration is via FinanzOnline — Austria's mandatory electronic filing portal.
VAT RATES
Austrian VAT Rates
Austria applies three VAT rates depending on the type of goods or services supplied.
When do you need to register?
You need an Austrian VAT number (UID) if you:
💡 Key facts for non-EU businesses
✓ Import goods into Austria
✓ Sell goods to Austrian B2C customers (distance selling / OSS opt-out)
✓ Hold stock in Austria (warehouse, fulfilment centre)
✓ Supply goods from Austria to other EU countries
✓ Provide certain services subject to Austrian VAT
⏱ Processing Time
4–6 weeks
Standard registration timeline
📞 Tax Authority
Finanzamt Österreich
Federal Tax Administration (BMF)
VAT Number Format
ATU + 8 digits
e.g. ATU12345678
Fiscal Rep Required
Non-EU: Required (Fiskalvertreter)
Joint & several liability under §27 UStG 1994
Registration process
1
Assess your VAT obligations
We review your business model, supply types and Austrian activities to confirm registration is required and identify the correct registration type.
2
Gather required documents
Certificate of incorporation, articles of association, proof of business activity, power of attorney for Fiskalvertreter appointment.
3
Submit to Finanzamt Österreich
Application submitted via FinanzOnline. We handle all correspondence in German, including Fiskalvertreter registration under §27 UStG 1994.
4
Receive your Austrian VAT number
Typically 4–6 weeks. Your ATU VAT number (UID) is validated on VIES and ready for use on invoices.
Late registration may result in a Verspätungszuschlag (late surcharge) of up to 10% of unpaid VAT and backdated assessments from the date of first taxable supply. GlobalTrade Business recommends completing registration before commencing any taxable operations in Austria.
RETURNS & DEADLINES
Austrian VAT Returns
Austrian VAT returns are filed as monthly Umsatzsteuervoranmeldungen (UVA) via FinanzOnline, with an annual Umsatzsteuererklärung (U1) reconciling all periodic returns. Paper filing is not accepted — all returns must be submitted digitally.
⏱ Processing Time
15th of next month
Monthly UVA deadline
Quarterly
15th after quarter-end
Quarterly UVA (if approved)
Annual (CA12)
60 days after fiscal year-end
Annual U1 Umsatzsteuererklärung
Frequency determination
Monthly filing is the default for most businesses (UVA due by 15th of following month). Businesses with annual VAT liability below €100,000 may apply for quarterly filing. Non-established businesses are typically assigned monthly filing by default.
E-invoicing in Austria
B2G e-invoicing via the Peppol eDelivery network (UBL 2.1 or CII XML) is already mandatory for government suppliers in Austria. Mandatory B2B e-invoicing is expected between 2027 and 2028 as part of the EU ViDA (VAT in the Digital Age) initiative. GlobalTrade Business monitors all regulatory changes on your behalf.
REVERSE CHARGE
Austrian Reverse Charge
Under §19 UStG 1994, reverse charge applies to B2B services received from foreign businesses, construction and assembly services, and electronically supplied services. The Austrian VAT-registered customer self-assesses VAT and reports both the output liability and input credit on their UVA return.
INTRASTS & ESL
Austrian Intrastat & EC Sales List
Businesses registered for VAT in Austria must submit the Zusammenfassende Meldung (ZM) — EC Sales List — monthly via FinanzOnline, and Intrastat declarations once annual thresholds are exceeded. The Fiskalvertreter manages both filings on behalf of non-EU clients.
📦 Intrastat Arrivals Threshold
€800,000
Annual intra-EU purchases threshold
🚚 Intrastat Dispatches Threshold
€400,000
Annual intra-EU sales threshold
📊 ESL Frequency
Monthly
Due by 20th of following month
📅 Intrastat Deadline
15th
Of the following month
How GlobalTrade Business Can Help
Your complete Austrian VAT partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
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