Value Added Tax

8. 1 Subject to VAT are the Following Transactions

• Taxable supplies of goods and services, which an entrepreneur has delivered within the scope of activity of his/her enterprise in Austria for a consideration.
• The entrepreneur's own consumption in Austria, particularly the consumption of goods used personally by the taxpayer for purposes other than for his/her enterprise, and expenses which are not income tax deductible.
• The importation of goods into the customs territory (import VAT).

8.2 Preliminary VAT Returns and VAT Prepayments

Preliminary VAT returns and VAT prepayments need to be done latest till one month and 15 days after the end of each calendar month (or calendar quarter if the turnover for the preceding year was below € 100,000).

Deadlines for quarterly VAT returns and prepayments:

1^st quarter: 15^th May
2^nd quarter: 15^th August
3^rd quarter: 15^th November
4^th quarter: 15^th February

8.3 VAT Rate

The current standard rate of VAT is 20%; although reduced rates of 10% and 13% are applied to certain goods and services. However, some goods and services carry no VAT (such as exports outside the EU).

8.4 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.

8.5 VAT Registration

In order to be able to do the VAT registration the following documents are required:

• Contractual Agency and Power of Attorney (PoA)
  Download and complete our draft PoA

• Please complete the following registration form:

  Questionnaire for Assessment of Tax (English)
  Fragebogen für das Veranlagungsverfahren (German)

  10. Fiscal representative in Austria:
  Pirklbauer Steuerberatung GmbH & Co KG, Badgasse 5, A-4240 Freistadt

  This form needs to be signed by the managing director or CEO of the company.

• Original confirmation of company/business existence (issued by the local tax office)

  Please provide a scan by email. The original document has to be sent to the tax office for foreign taxpayers:

  Finanzamt Graz-Stadt (FA 68)
  Betriebsveranlagungsteams Auslaenderreferate
  Conrad von Hötzendorf-Strasse 14-18
  A-8018 Graz

• Specimen Signature (“Unterschriftsprobenblatt” or “Verf26”):

  A specimen signature can be used by the tax authorities to verify if a signature is genuine.
  Unterschriftsprobenblatt (German)

• Excerpt from the commercial register/trade register

• Copy of the CEO’s or managing director’s passport

8.6 E-INVOICING AND 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.

The following handbook shall give an overview of the rules currently applied in many EU member states regarding electronic invoicing and its retention.  

DFK EU Compendium E-Invoicing and Retention