Key Information
- No Amazon warehouse in Austria: You only need an Austrian VAT number if you're storing goods in a third-party logistics (3PL) warehouse.
- Distance selling thresholds abolished: As of July 2021, Austria no longer requires VAT registration based on distance selling thresholds.
- OSS/IOSS schemes: Many sellers now use the One Stop Shop (OSS) or Import OSS (IOSS) to simplify VAT reporting across the EU, reducing the need for local VAT registration.
Tip: If you're not storing goods in Austria, you may not need to register locally—OSS might be all you need!
Required Documents
To register for VAT in Austria, you’ll need to provide:
- Passport or official ID of the director
- A tax certificate from your country of registration (for sole traders)
- Certificate of Incorporation / Formation / Status
- Articles of Association
- There will be Power of Attorney documents that require signing, your dedicated administrator will provide these along with signing instructions.
Note: These requirements apply to both EU and non-EU sellers. No additional documents are currently needed for VAT takeovers.
VAT Rates in Austria
Austria applies several VAT rates depending on the type of goods or services:
| Rate | Applies To |
|---|---|
| 20% | Standard rate – most goods and services |
| 13% | Cultural services, wine from growers, admission to sporting events |
| 10% | Food, books, newspapers, accommodation, passenger transport |
| 0% | Exports and intra-community supplies |
Exemptions: Some sectors like education, healthcare, and financial services may be VAT-exempt depending on the activity and provider.
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