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VAT Registration Guide

VAT Registration in Austria

Everything you need to know about Austria VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

20%
Standard VAT Rate
3–5 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Austria VAT Overview

Austria administers VAT through the Finanzamt Österreich. The standard rate is 20%, with reduced rates of 13%, 10%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Austria. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Austria warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Austria customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Austria

Not required but a tax representative is recommended for non-EU entities.

Filing Requirements

Filing Frequency
→Monthly (Umsatzsteuervoranmeldung)
→Quarterly
→Annual return
Intrastat Thresholds
Arrivals€750,000
Dispatches€750,000
VAT Number Format
AT + U + 8 digits (e.g. ATU12345678)

Key Rules in Austria

•ATU prefix unique — 'U' always follows AT
•FinanzOnline portal for digital filing
•Vienna gateway to Central and Eastern Europe
•Holding companies popular in Austria for EU structure
•Monthly UVA filing required for most foreign businesses

Penalties for Non-Compliance

Late Filing
2% of tax due
Late Payment
2% per annum + surcharge

FAQ — Austria VAT

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