VAT Number in Austria: Format, Registration and Threshold Rules (2026)

If you sell goods in Austria, store stock there, or make taxable supplies in the country, you may need a VAT number Austria. This guide explains when an Austrian VAT number is required, how the ATU VAT number format works, which threshold rules matter in 2026, and how foreign businesses can register correctly.

Not sure whether you need an Austrian VAT number or how Austrian VAT rules apply to your business? Contact our VAT experts for guidance on the right next steps.

What is an Austrian VAT number?

A VAT number Austria, also called a VAT ID or UID number, is used to identify a business for VAT purposes in Austria and in cross-border EU trade. If your business creates an Austrian VAT obligation, for example because you store goods there or make taxable local supplies, you generally need to complete VAT registration in Austria before operating compliantly. Austria’s VAT ID format is ATU + 8 digits, for example ATU12345678.

The VAT registration in Austria

Being a seller from abroad means you have to register for a VAT number in Austria – for two principal reasons. Reason number one used to be the crossing of the annual Austrian delivery threshold of 35,000 EUR and reason number two is you storing goods in Austria.

VAT registration threshold in Austria

For intra-EU B2C distance sales, the old Austrian country threshold of €35,000 no longer applies. Since 1 July 2021, the previous national thresholds for distance sales within the EU have been replaced by a single EU-wide threshold of €10,000. Below that threshold, eligible sales may remain taxable in the seller’s Member State of establishment if the conditions are met. Once the threshold is exceeded, VAT is generally due in the customer’s country, and sellers often use the One Stop Shop (OSS) to report those sales.

Important: the €10,000 threshold does not replace local VAT registration where goods are stored. If you hold stock in Austria, local VAT registration may still be required even if you use OSS for eligible cross-border B2C sales.

If you sell through marketplaces as well as your own webshop, our guide to TikTok Shop EU VAT in 2026: OSS, IOSS and Local VAT Rules explains how OSS, imports, and stock-country VAT obligations can interact in practice.

Storage in Austria

If you store goods in Austria, local VAT registration is commonly required. This is one of the most important VAT triggers for online sellers using Amazon FBA, 3PL providers, or their own warehouse arrangements. For many sellers, the key question is not only where customers are located, but also where inventory is physically stored and dispatched from.

If you are planning to sell or store goods in Austria, it helps to review your VAT obligations early. Get in touch with hellotax to discuss your setup.

Number and format: VAT number Austria

In Austria, the VAT identification number is usually called the UID number (Umsatzsteuer-Identifikationsnummer). The format is AT + U + 8 digits, for example ATU12345678. This format is important for cross-border EU business transactions, VAT invoicing, and VAT number validation.

Format of the Austrian VAT ID

• Name: Umsatzsteuer-Identifikationsnummer (UID)
• Country code: AT
• Format: AT + U + 8 digits
• Example: ATU12345678

How to apply for a VAT number Austria

Foreign businesses that need VAT registration in Austria generally have to register with the Austrian tax office and obtain a tax number. If an Austrian VAT number is not issued automatically, it can be requested separately using the official U15 application form. Austria’s business portal also explains that Austrian VAT numbers may be issued automatically during the registration process depending on the questionnaire used and the business facts.

For foreign businesses, VAT enquiries are handled by the Austrian tax office, and the Austrian Ministry of Finance provides access to the official forms and application routes. Because the forms and tax-office communication are largely in German, many foreign sellers use a tax adviser or VAT service provider to avoid delays.

If your business was built around an Estonian e-Residency structure, it is worth checking whether Austria or another EU country is now the correct VAT registration route. Our guide to Estonia e-Residency VAT in 2026: Why Many Companies Lost EU VAT IDs explains what changed and why economic substance now matters more.

Important: Please note that hellotax is not currently offering VAT number Austria at the moment. However, we are actively working on expanding our support in this area very soon. If your business is affected, you are still welcome to contact our VAT experts for general guidance on your VAT setup and the next compliance steps to consider.

When do I have to file VAT returns in Austria?

In Austria, the filing frequency for preliminary VAT returns depends mainly on the previous year’s turnover.

• Monthly: if previous-year turnover exceeded €100,000
• Quarterly: if previous-year turnover exceeded €55,000 but did not exceed €100,000
• Below €55,000: a continuing preliminary-return obligation may not apply in the same way, unless required by the tax office or if other conditions apply

Preliminary VAT returns must be filed by the 15th of the second subsequent month. For example, a monthly return for May is due by 15 July, and a quarterly return for July–September is due by 15 November. Annual VAT returns must generally be submitted by 30 April of the following year, or by 30 June if filed electronically.

Finding a VAT number in Austria

To check whether an Austrian VAT number is valid, you can use the VIES VAT number validation tool provided by the European Commission. This is useful when you work with other EU businesses and want to verify that their VAT ID is active for intra-EU transactions.

If a VAT number does not appear correctly in VIES, this can have several reasons:

• the VAT number has not yet been activated for intra-EU transactions
• the registration process is still incomplete
• the VAT number does not exist or has been entered incorrectly

Summary for VAT number Austria

A VAT number Austria is commonly required if you store goods in Austria or create an Austrian VAT obligation through your sales structure. For intra-EU B2C distance sales, the old Austrian threshold has been replaced by the EU-wide €10,000 threshold, but stock storage in Austria can still create local registration duties even if OSS is used for eligible cross-border sales. The Austrian VAT number format is ATU + 8 digits, and foreign sellers should plan registration early to avoid delays.

If you want a broader operational overview beyond Austria, our EU VAT Compliance Checklist for Online Sellers (2026) shows how registrations, OSS, stock movements, filings, and tax letters fit together in practice.

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