Intra-community distance sales to Austria

Intra-community distance sales

As a rule, revenues from intra-community distance sales are taxable in Austria if the final destination for the goods is in Austria. However, if the items are dispatched by a micro-business, the resulting revenue is taxable in the member state where it begins its journey to its destination.

Tax representatives

Companies that are not based in the EU and do not have offices or facilities in the EU must appoint a tax representative within the meaning of Section 27, Paragraph 7 UStG unless a suitable administrative assistance agreement applies. The nominated representative must be authorised to receive official communications.

Declaring Value Added Tax (VAT) in Austria

Revenues from intra-community distance sales subject to taxation in Austria can be declared via the EU OSS. If the company is not registered with the EU OSS, the tax should be declared by filing a preliminary VAT return, followed by the annual VAT return.

Annual VAT return

Preliminary VAT return

You can find further information about filing your tax return electronically or the procedure for registering to do so on FinanzOnline (→ BMF).

Applying for allocation of a tax account number and/or VAT identification number

• Verf. (Verfahren) 19 (Procedure 19): Tax assessment questionnaire
  • Additional requirements: State the sales channel used for your goods (e.g. Internet, catalogue etc.). Please note: VAT ID numbers are not normally issued to companies engaged in the distance selling sector. This is because any tax liability can be paid using their tax account number (Abgabenkontonummer), so, as a rule, there is no requirement for an additional VAT ID number. If you do need a VAT ID number, you must explain why on form Verf (Procedure) 19.
• Verf (Procedure) 26: Specimen signature form
• Valid VAT ID number or proof of status as an entrepreneur, issued by the tax office in the country where your company is based (original documents required)
• Copy of your company's articles of association
• Copy of the managing director's passport or national ID card
• Copy of the relevant extract from the companies' register (Handelsregister)

Disclosure and voluntary disclosure

If the company does not meet the criteria for the micro-business exemption and/or has exceeded the relevant turnover threshold in the current or previous calendar years, this revenue must be declared retrospectively.

Companies can do this by filing a voluntary disclosure and/or by disclosing their revenues.

Tax office (Finanzamt) contact details

Applications to register for tax should be sent by post or fax to the address below:

Distance sales of goods subject to excise duty

In addition to the rules governing distance selling more generally, the following provisions must be observed in relation to items subject to excise duty:

Anyone who delivers items subject to excise duty within the meaning of the Austrian Alcohol Taxation Act (Alkoholsteuerungsgesetz), Beer Taxation Act (Biersteuerungsgesetz), Mineral Oils Taxation Act (Mineralölsteuergesetz), Tobacco Taxation Act (Tabaksteuergesetz) or Sparkling Wine Taxation Act (Schaumweinsteuergesetz) in free circulation in the EU member state in which their business is headquartered to private individuals in other member states, and who either sends the goods to the purchaser themselves or arranges for the goods to be sent to the purchaser, is deemed to be engaged in distance selling.

In this context, a private individual is anyone who does not declare themselves to the distance seller as a buyer whose intra-community acquisitions are subject to VAT according to the regulations of the UStG (i.e. they do not provide a VAT ID number).

Anyone wishing to supply items subject to excise duty into the taxation area as a distance seller must declare this intention to the Customs Authority Austria (Zollamt Österreich) and/or the Innsbruck Customs Office prior to each shipment, and must provide security. The requirement to pay excise duty arises when the items subject to excise duty are dispatched to the private individual within the taxation territory. The party liable to pay the excise duty is, as a rule, the distance seller. If the trader fails to comply with the distance-selling regulations, the recipient of the goods will also be held liable for tax.

If you regularly supply items subject to excise duty in the course of distance selling, upon application to the Innsbruck Customs Office, you can obtain general authorisation to deliver such goods into the taxation territory. For further details on the rules governing distance selling of items subject to excise duty, contact Innsbruck Customs Office.

The procedure for consumption tax described above also applies if VAT is declared and/or paid via the One-Stop-Shop.

Any tobacco products ordered outside Austria and delivered into the taxation territory will be subject to Austrian tobacco duty, in respect of which both the distance seller and the purchaser will be held liable for tax.

Ordering tobacco products in defiance of a ban may result in financial criminal proceedings.

Regulations regarding the purchase and small business thresholds (Article 3, Paragraph 4, Item (2) and Article 3, Paragraph 5 UStG) do not apply to the supply of goods subject to excise duty. All such consignments from other EU member states are always subject to Austrian VAT or purchase tax.

Attention is drawn to the fact that goods are likely to be checked by customs and tax authorities in order to enforce compliance with customs regulations and tax administration, and tax bases can be estimated pursuant to section 184 of the Bundesabgabenordnung (BAO - Federal Fiscal Code).

Further information

Voluntary disclosure (→ BMF)^{German text}

Forms

All of the forms mentioned here are available for download from the website of the Austrian Federal Ministry of Finance, under menu item 'Forms'^{German text}.