VAT number in Austria: Where to receive it, Threshold limits and Format

The Austrian market offers besides its rather small population of 8 million a strong economy and a prospering perspective. If your sales to Austria pass the threshold limitations of if you are planning to store goods there, you must possess an Austrian VAT number. In the following, we will make sure to provide you with all information about the VAT number in Austria.

Who has to register for VAT in Austria?

Previously, distance sellers had to register for VAT once they reached the country-specific threshold of 35,000 EU. However, starting from July 2021, the country-specific threshold was abolished and replaced with a new EU-wide threshold of 10,000 EU. In addition to this threshold, Austrian businesses are obligated to register for VAT if they provide goods or services, regardless of frequency, independence, or their role as the main or secondary activity. Registration is also required if the business needs to account for Austrian VAT on intra-Community acquisitions of goods or on intra-Community supplies of services. Exempt businesses are not obligated to register, but non-Austrian companies must register for VAT if they conduct transactions in Austria that incur VAT payments and have the right of deduction.

Who is processing for a VAT registration in Austria and what information is required?

The VAT registration process in Austria is handled by the Austrian tax authorities, specifically the Federal Ministry of Finance and the tax offices (Finanzamt). These entities are responsible for processing and managing VAT registration applications for businesses operating in Austria. Alternatively, you can register with our hellotax VAT software in just a few clicks.

Additionally, the following documents need to be submitted:

• Personal or company information: This includes details such as your full name (for natural persons) or company name (for juridical persons), address, contact information, and any other relevant identification details.
• Nature of business activities: You would need to describe the nature of your business activities, including the goods or services you provide.
• VAT number in your country of origin: If you are a non-Austrian company, you would generally need to provide proof of your VAT number in your country of origin.
• Additional documents: Depending on whether you are a natural person or a juridical person, additional documents may be required. For natural persons, a copy of your ID card is typically needed. For juridical persons, you may be required to submit copies of your articles of association, commercial register, and other relevant legal documents.

How long does a VAT registration in Austria take?

It takes around 2 to 3 months to complete the VAT registration in Austria.

Austrian VAT rates: what do they look like?

In Austria, there are three standard VAT rates. The normal rate is 20%, which applies to most goods and services. There are two reduced rates: 10% for items like food, beverages, medical products, books, newspapers, and hotel accommodation, and 13% for certain foodstuffs, water supplies, pharmaceutical products, and passenger transportation services. Some goods and services may be exempt from VAT, and specific industries and circumstances may have special VAT rules. 

What numbers will I receive when the registration is processed?

The name of the VAT ID in Austria is “Umsatzsteuernummer” or short UID-Nummer or ATU-Nummer. It is fundamental for trade in Europe. The UID/ATU-Nummer consists of eleven characters. The first two characters are the country code “AT”. The country code is then followed by the letter “U” and eight digits, e.g. ATU12345678.

Format of the Austrian VAT ID

Name: Umsatzsteuernummer

Country code: AT

Format: AT + U + 8 digits

Example: ATU12345678

Register in time to avoid problems with the Austrian tax authorities or fines. You can make your VAT registration in Austria easier by using our hellotax VAT automation tool. Further, you can automate VAT payments, VAT returns and correspondence with the authorities.

When do I have to file my VAT returns in Austria?

The frequency of filing VAT returns in Austria is determined by your annual sales. As a VAT-registered company, you are required to submit your VAT return annually. The filing frequency depends on your turnover, which can be monthly, quarterly, or annually.

• For monthly filings, if your turnover exceeds 100,000 EUR, the VAT return must be filed by the 15th of the following month (e.g., February 15 for January, March 15 for February, and so on).
• For quarterly filings, if your turnover falls between 30,000 EUR and 100,000 EUR, the VAT return must be filed by April 15 for the first quarter, July 15 for the second quarter, and so forth.
• For annual filings, if your turnover is below 30,000 EUR, the VAT return must be filed by April 30. If submitted online, the deadline extends to June 30.

It’s essential to note that these deadlines are subject to change based on specific circumstances, and it’s advisable to consult with a tax professional or refer to official sources for accurate and up-to-date information tailored to your business.

What are the deadlines for VAT returns in Austria?

In Austria, the deadlines for VAT returns vary based on the tax period assigned to your business. Here are the general deadlines:

1. Monthly Tax Period: If your business has a monthly tax period, the VAT return must be filed by the 15th of the following month. For example, the VAT return for January should be filed by February 15th.
2. Quarterly Tax Period: For businesses with quarterly tax periods, the VAT return must be filed by the 15th of the month following the end of each quarter. For instance, the VAT return for the first quarter (January to March) should be filed by April 15th.
3. Annual Tax Period: If your business has an annual tax period, the VAT return must be filed by April 30th. However, if you submit the return online, the deadline is extended to June 30th.

It’s important to note that these deadlines may be subject to specific circumstances, extensions, or variations based on the nature of your business. It’s recommended to consult with a tax professional or refer to official sources for accurate and up-to-date information on VAT return deadlines in Austria or alternatively, you can use the services of hellotax. 

Experience the ease of VAT registration with hellotax. How, you ask? Our registration assistant will seamlessly guide you through the entire registration process directly within the hellotax tax software. Say goodbye to repetitive document submissions – just provide them once, and we’ll translate and reuse them for any future registration needs. With the help of your transaction data, we’ll keep you informed about when a new VAT registration is required, handle the application process, and notify you as soon as we receive your new VAT number. Never miss a deadline again. What’s more, our team of local tax accountants can handle VAT responsibilities in various EU countries and serve as a reliable substitute for local tax advisors in Austria and beyond. They’ll even take care of your VAT returns in Austria! Connect with our VAT experts by booking a call to discover more about our services.

What happens if I do not register on time? 

If you fail to register for VAT on time in Austria, there may be consequences and penalties imposed by the tax authorities. Here are some potential outcomes:

1. Late Registration Penalties: The Austrian tax authorities may impose penalties for late registration, which can vary depending on the specific circumstances and the duration of the delay.
2. Interest Charges: In addition to penalties, you may be liable to pay interest on any outstanding VAT amounts that should have been declared and paid during the period of non-registration.
3. Legal Consequences: Non-compliance with VAT registration requirements can result in legal consequences, such as investigations, audits, and potential legal actions initiated by the tax authorities.
4. Ineligibility for VAT Deductions: Without proper VAT registration, you may not be able to claim input tax deductions or recover VAT on business-related expenses.

It’s important to note that the specific penalties and their amounts can vary depending on the circumstances and the discretion of the tax authorities. To ensure accurate and up-to-date information on VAT penalties in Austria, it is advisable to consult the official Austrian tax authority or seek professional advice from hellotax.

What do I have to do, if I want to get registered or if I am not sure if I need to get registered in Austria ?

We can support you with both. 

If you are not sure whether you need a registration in Austria, you can book a free consultation, where we will evaluate your situation and give you advice on how to proceed next.

If you already know that you need a VAT registration, we can support you with this as well. Please see our internal pricing and reach out to our Sales team for more information.