Accountancy in Austria

>> Miscellaneous

Distance selling of goods

Distance selling means that a supplier from another EU member state sells goods to private individuals (with no valid VAT number) in Austria. The supplier takes care of the transport of the goods to the customers. A typical example is mail order companies.

Austrian VAT is applied if sales in Austria exceed € 35,000 a year. Even if the threshold is not exceeded, traders can still opt to identify for VAT and charge the VAT rate applicable in Austria.

VAT registration

To register for VAT the following documents are required:

  • Contractual Agency and Power of Attorney (PoA)
  • A Registration form (signed by the managing director or CEO of the company)
  • Original confirmation of company/ business existence (issued by the local tax office)
  • Specimen Signature

(“Unterschriftsprobenblatt” or “Verf26”): A specimen signature can be used by the tax authorities to verify if a signature is genuine.

  • Excerpt from the commercial register/ trade register
  • Copy of the CEO’s or managing director’s passport

Invoicing retention

From a VAT perspective, invoice documents represent a major element of taxation. Taxable supplies and services are regularly billed on invoices. If in possession of a correct invoice document, the recipient of these billed goods/services will receive an input VAT refund from the fiscal authorities.

The European VAT Directive (2006/112/ EC) lays down the minimum standard requirements for invoices. However, many EU member states do ask for more details on invoice documents.

Latest version updated 13th October 2017

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