Information for foreign entrepreneurs

Even if a company is not operated from Austria or does not have a permanent establishment in Austria, they can generate turnover in Austria and claim tax on taxable sales for their business.

Intra-community distance sales

Where goods are transported or dispatched by a company from one Member State to consumers in another Member State, the supply is taxable where the transport or dispatch ends.

Assessment procedures

Foreign entrepreneurs generating turnover in Austria, with this not resulting in a transfer of tax liability, are obliged to register with the tax office.

Small business exemption for EU enterprises (from 1 January 2025)

From 1 January 2025, enterprises with their registered office in another EU member state can, under certain conditions, make use of the exemption for small businesses (small business regulation) in Austria.

VAT refund procedure

EU Directive 2008/9/EC led to the introduction of an electronic VAT refund procedure for Austrian companies and for entrepreneurs from the remainder of the EU Community territory. There is also a separate reimbursement procedure for third country companies.

Input tax

Only input taxes in respect of which the Umsatzsteuergesetz allows for a deduction option can be reimbursed.

Contact

Here you can find the address, bank details and other important information regarding the tax office responsible for foreign enterprises.