Austria

VAT registration in Austria

In Austria this delivery threshold is 35,000 EUR. Accordingly, sellers from other EU countries have to VAT registration in Austria if they sell goods worth more than 35,000 EUR to Austria within a calendar year. Non resident companies must complete the following documents and have them signed by the managing director/s of the respective entity:

  • Questionnaire (verf 19).
  • Specimen signature document (verf 26).
  • Power of attorney.

The forms must be filled out in German. In addition, the follow­ing documents are required:

  • Excerpt from the register of companies (KRS).
  • Copy of the articles of association.
  • Confirmation by the local tax authorities that the company is registered for tax purposes in their country, in original and not older than one year (U70).

This process also takes approximately four to six weeks for the tax authorities to complete.

VAT returns

Austrian VAT returns are submitted monthly if tax­able turnover exceeded EUR100,000 in the preceding year. If a business begins operations, it must submit monthly returns if its turnover will exceed EUR100,000 in the first year. If turnover is less than EUR100,000, VAT returns may be submitted quarterly. In addition, all taxable persons must submit an annual VAT return.

VAT payment

Monthly VAT returns must be submitted, and full payment of the VAT due must be made by the 15th day of the second month fol­lowing the return period. If this day is a Saturday, Sunday or public holiday, the due date shifts automatically to the next work­ing day.

Quarterly VAT returns and full payment of the VAT due must be submitted by the 15th day (the next working day if this day is a Saturday, Sunday or public holiday) of the second month follow­ing the end of the VAT return period.

Deregistration

With regards to deregistration, no specific form has to be submitted to the Austrian tax authorities. A general application for deregistration can be sent to the Austrian tax authorities anytime during the year. However, all transactions have to be settled and all VAT returns have to be filed in order to proceed with the deregistration process.