VAT registration
in Austria 2026
VAT registration in Austria is a procedure that results in the issuance of an Austrian VAT number. It is necessary for companies not based in Austria (i.e., non-residents) that plan to conduct certain transactions subject to Austrian VAT. Once you receive your VAT number, you must begin accounting for VAT in Austria and apply the Austrian VAT rates (20% standard and 13%/10% reduced).
In this article, we'll outline the VAT registration process in Austriato help you prepare for this step well in advance, ensuring you meet certain requirements.
What will you learn from this article?
- When is VAT registration required in Austria?
- Tax numbers in Austria – what are the differences?
- What does VAT registration in Austria look like step by step?
- What documents are required to register a VAT number in Austria?
We also recommend our comprehensive guide on VAT in Austria, which provides concise and focused information on all aspects of Austrian VAT. If you already have an Austrian VAT number, we recommend our detailed guide on VAT returns in Austria.
VAT Registration in Austria 2026 – Table of Contents
- VAT registration in Austria 2026
Adrian Andrzejewski, CEO Taxenlight
In what cases is VAT registration in Austria necessary?
Based on official Austrian government sources, we've compiled an extensive list of situations in which VAT registration in Austria is legally required. The data comes directly from the Austrian VAT Act (UStG) 1994, the Austrian VAT Act (UStR) 2000, and the Federal Ministry of Finance guidelines – tailored to e-commerce and cross-border transactions.
Mandatory VAT registration in Austria – key situations
- Distance selling (e-commerce) to consumers exceeds the combined EU threshold of €10,000. If you don't use OSS/IOSS, exceeding the EU distance selling (B2C) threshold triggers the requirement to register in Austria. After registration, sales must be accounted for at Austrian VAT rates.
- Local sales and purchases of goods/services in Austria. If you conduct local transactions in Austria (Umsätze), such as B2B/B2C sales (e.g. from an Austrian warehouse) or purchases, you are required to register for VAT in Austria regardless of your turnover.
- Warehousing of goods in Austria (consignment, call-off stock, 3PL): Warehousing of goods in Austria is usually related to specific local or EU transactions, therefore VAT registration is required immediately
- WDT (Internal VAT Return) and WNT (Internal VAT Return): If you plan to make EU transactions from or to Austria with a 0% VAT rate, you are required to not only register for VAT and submit a VAT return, but also submit a ZM declaration (equivalent of the Polish VAT-EU).
- Warehouse transfers. If you plan to transfer goods to an Austrian warehouse, you will first transfer them from your home country. This operation is called a non-transactional supply of goods (non-transactional IDT) and must be reported on your Polish VAT return. On the Austrian side, a non-transactional acquisition of goods (non-transactional INT) takes place, which must be reported on your Austrian VAT return. To do this, you must have an Austrian VAT number.
- Importing goods into Austria from non-EU countries for resale. In this transaction, you are required to settle both customs duties and import VAT. VAT registration in Austria is mandatory in this situation.
- Deferred import VAT in Austria. To be exempt from paying import VAT at customs (including customs duties), you can use the deferred import VAT settlement procedure in Austria. However, to do this, you must register with the Austrian customs office ( Zoll), and for this you need an Austrian VAT number.
- Exporting goods from Austria to non-EU countries. To export goods from Austria at a 0% VAT rate, VAT identification in Austria is required. Furthermore, simply possessing goods in Austria (either through prior acquisition or transfer) already requires VAT registration.
- Organizing conferences, exhibitions, and events. If the place of provision of a given service is in Austria, with the exception of certain exceptions, regulations require a VAT number (AT).
- Specific services without reverse charge: Austrian regulations stipulate that for the provision of certain services in Austria where the reverse charge mechanism can be applied, tax must be settled in Austria. These include, for example, real estate-related services that are not typically considered construction work, such as property management. In such cases, the provisions of § 19 UStG cannot be applied.
- Fulfillment in Austria. While there are currently no Amazon FBA warehouses in Austria, there are other, smaller sales platforms that offer fulfillment services on a somewhat limited scale. Therefore, if you want to entrust these platforms with managing your goods (including logistics and shipping), you must have an Austrian VAT number.
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Tax numbers in Austria – what are they for and how do they differ?
in Austria two tax numbers, issued by the Finanzamt, the Austrian tax office. However, they have different formats, functions, and scopes of application.
VAT number in Austria – Umsatzsteuer-Identifikationsnummer (UID)
- It consists of 8 digits preceded by the prefix ATU, e.g. ATU99999999
- It is used exclusively for VAT purposes and is assigned exclusively to business activities
- It is used to identify companies in intra-Community transactions (WNT/WDT)
- This is the equivalent of the Polish VAT-EU number
Austrian tax number – Steuernummer
- It consists of 9 digits without a prefix, e.g. 99-999/9999
- It is used to identify the taxpayer for all taxes in Austria (e.g. income tax)
- It is awarded to both individuals and companies
- This is the equivalent of the Polish NIP number
Non-residents who plan to conduct both local and intra-Community transactions in Austria may apply for both numbers during their VAT registration: a UID for VAT purposes and a Steuernummer.
UID number and Steuernummer – differences
| Characteristic | Steuernummer (AT) | Umsatzsteuer-Identifikationsnummer (UID) |
|---|---|---|
| Main function | General tax identification | Identification for VAT purposes only (EU VAT number) |
| Who is it awarded to? | Individuals and businesses | Only business activities in specific situations |
| Range | All taxes (income, activity, etc.) | Only VAT [wko] |
| Format | 9 digits, e.g. 99-999/9999 | ATU + 8 digits, e.g. ATU99999999 |
| Main use | Tax returns (PIT type), correspondence with the Finanzamt | Transactions subject to VAT, intra-EU transactions |
| Awarding body | Finanzamt Österreich | Finanzamt Österreich |
How long does it take to register for VAT in Austria?
Austrian regulations do not specify a strict deadline for the tax office to issue a VAT number (UID). However, our observations indicate that in 95% of cases, the wait for a VAT number in Austria is approximately 7-8 weeks.
Unfortunately, this process can be longer, as the first and most important requirement for entrepreneurs by the Austrian tax authorities is proof of planned activity in Austria. The tax office carefully analyzes whether the planned activity will actually be taxable in Austria. This is the main reason for the long wait for an Austrian VAT number, as the office may ask the taxpayer for additional questions or to provide additional documentation.
☝️ Taxenlight advises:
Due to the relatively long waiting time for a VAT number in Austria, we recommend that you prepare for the procedure well in advance to prevent complications already at the transaction stage.
Is it possible to obtain a retroactive VAT number in Austria?
In Austria, it's possible to obtain a retroactive VAT numberto settle past taxable transactions, which were made, for example, due to a lack of knowledge of Austrian tax regulations. This situation is also common for e-commerce sellers who missed the EU threshold of €10,000. Even if they registered for the VAT OSS later, they must retroactively register for VAT in Austria and settle outstanding transactions. The VAT number may then be closed.
This is complicated because in Poland, declarations containing sales transactions that should have already been settled in Austria must be corrected. You also have to apply for a refund of the VAT paid, which often leads to unpleasant tax audits.
To obtain a retroactive VAT number in Austria, you must submit an application for VAT registration, justifying your case. The taxpayer must prove that transactions occurred that should have been taxed in Austria. The regulationsdo not limit the period for retroactive registration, but it is best to settle tax obligations as soon as possible to avoid accruing penalties and interest.
What are the consequences of retroactive VAT registration in Austria?
Registering a VAT number in Austria retroactively requires you to submit all outstanding VAT returns and pay the tax (which has likely been paid to the Polish tax office, and you'll need to apply for a refund). The biggest downside is that if you made taxable purchases without a VAT number in Austria, you lose the ability to deduct/recover it.
Depending on the decision of the tax office, penalties and interest may also be imposed for submitting VAT returns and paying tax after the statutory deadline.
- Penalties for late submission of VAT returns: up to 10% of the VAT amount due
- Interest for late payment of VAT after the deadline: 2% of the amount of VAT due + 1% for each subsequent month.
- If the office discovers that the failure to register for VAT was intentional or the delay lasted too long, it may impose an additional fine of up to €5,000. If the office detects tax fraud, the fine can be significantly higher.
☝️ Taxenlight advises:
Please note that retroactive registration in Austria may result in a tax audit by the Austrian tax authorities.
What is the VAT registration process like in Austria?
First, if you've already identified and confirmed your Austrian tax obligations, determine whether you can complete the VAT registration process in Austria on your own. Consider language barriers, tax regulations specific to your planned transactions, and whether you'll be able to complete the Austrian VAT registration application.
Assigning a VAT number in Austria – step by step
- Determining the type of VAT registration in Austria:
– Direct registration – if you are based in an EU country
– Indirect registration – if you are based in a third country. In this case, you must use the services of a tax representative who will be jointly responsible for your tax settlements in Austria. - Collecting the required documents and translating them
- Completing the application for a VAT number in Austria
- Submit the complete documentation in paper form to: Finanzamt Graz-Stadt, Conrad von Hötzendorf-Straße 14-18, 8010 Graz (tax office in Austria for non-residents)
- Waiting for a VAT number to be issued , plus any questions from the Finanzamt (Tax Office) or documentation requested by the authorities. Our observations indicate that the waiting time for a VAT number in Austria is approximately 7-8 weeks.
- Assignment of a VAT number in Austria – you receive a VAT certificate and from now on you are obliged to settle VAT in Austria
List of documents for VAT registration in Austria
| Document type | Document name | Explanation |
|---|---|---|
| Identity confirmation | Copy of ID card or passport | A document belonging to persons authorized to represent the company |
| Unterschriftsprobenblatt/Verf 26 | Specimen signature card of persons authorized to represent the company | |
| Company agreement, statute, notarial deed | Documents must be translated by a sworn translator in the case of companies | |
| Extract from the commercial register | National Court Register (KRS) extract for companies (sworn translation), CEIDG (Registration and Information on Business Activity) for sole proprietorships (standard translation). Documents must be current (no older than 3 months) | |
| VAT certificate issued in the country of residence | The document is issued by the tax office in the country where you are based; it cannot be older than 3-6 months | |
| Foreign currency bank account details | A current document from the bank confirming the bank details of the foreign currency account | |
| Contract with a contractor, order, business plan | Evidence of planned taxable activity in Austria | |
| Registration application | Finanzamt-Anmeldung/Verf 19 | A document based on an official template, signed by a person authorized to represent the company |
| Power of attorney | Vollmacht | Only if you are registering for VAT with the help of a tax representative or attorney. The power of attorney must be in German and signed by the person authorized to represent the company. |
☝️ Taxenlight advises:
In Austria there is possibility of obtaining a VAT number electronically, however, you must first create an account on the official FinanzOnline portal. Obtaining access independently (by correspondence) may lengthen the registration process. However, on your behalf the proxy can obtain electronic access much faster, which may significantly affect the waiting time for a VAT number in Austria.
Tax obligations after issuing
a VAT number in Austria
Once you receive a VAT number in Austria, you have almost the same rights as local Austrian companies, as well as obligations towards the Austrian tax office. Below is a list of the most important requirements for taxpayers non-resident:
- Application of Austrian VAT rates on sales invoices (20% standard VAT rate and 13%/10% reduced VAT rates)
- Submitting VAT returns in Austria according to the schedule set by the tax office: monthly or quarterly by the 15th day of the second month following the settlement period
- Settlement of VAT in Austria by paying the VAT due to the tax office by the 15th day of the second month following the settlement period
- Submitting annual summary declarations within the statutory deadline (30/04/on paper or 30/06/electronically)
- Submitting monthly ZM declarations (Zusammenfassende Meldung) if you carry out EU transactions by the end of the month after the settlement period
Adrian Andrzejewski, CEO Taxenlight
Summary – VAT in Austria 2026
The obligation to settle VAT in Austria depends on the type of business and the place of supply of services or goods. In some situations, using the OSS system is sufficientis required , VAT registration in Austria, even if you use OSS.
We encourage you to read the frequently asked questions about VAT in Austria 2026 (FAQ) below. We are confident you will find the answer to your questions there. And if this article does not answer your questions, please contact us for a free consultation.
VAT Registration in Austria 2026 FAQ – Frequently Asked Questions
A company must register for VAT in Austria if it carries out taxable activities there, e.g. sells goods from an Austrian warehouse, imports goods from outside the EU, exceeds the EU distance selling threshold of EUR 10,000 without OSS, carries out intra-Community supply from Austria or provides certain services that exclude reverse charge.
No. There is no turnover threshold for non-residents. VAT registration in Austria is required from the first taxable transaction.
Only non-EU companies are required to use a tax representative. EU entities can register independently or through a representative.
The average waiting time for a VAT number in Austria is around 7-8 weeks. The process may be longer if the authorities request additional documents or clarification regarding your planned business activity.
Yes. Austria allows retroactive VAT registration for the purpose of settling outstanding transactions. This requires submitting an application with justification and proof of transactions.
The following are required: company registration documents, an extract from the commercial register, a VAT certificate from the country of residence, the representative’s identity card, a specimen signature (Verf 26), the Verf 19 application, bank account details and documents confirming the planned activity in Austria.
The UID (Umsatzsteuer-Identifikationsnummer) is the Austrian EU VAT number, used exclusively for VAT settlements and intra-Community transactions. It has the format ATU + 8 digits.
The UID is used exclusively for VAT purposes, while the Steuernummer is a general tax number for all taxes in Austria. The Steuernummer is issued to both companies and individuals. Only self-employed businesses can obtain a UID.
Yes. Simply transporting goods into Austria for resale triggers the obligation to register for VAT.
Only partially. OSS covers only B2C distance sales to consumers. It does not exempt from registration in the case of warehousing of goods, import, intra-Community supply of goods, or local sales in Austria.
When do I have to register for VAT in Austria?
A company must register for VAT in Austria if it carries out taxable activities there, e.g. sells goods from an Austrian warehouse, imports goods from outside the EU, exceeds the EU distance selling threshold of EUR 10,000 without OSS, carries out intra-Community supply from Austria or provides certain services that exclude reverse charge.
Is there a VAT exemption threshold for foreign companies in Austria?
No. There is no turnover threshold for non-residents. VAT registration in Austria is required from the first taxable transaction.
Is a tax representative required for VAT registration in Austria?
Only non-EU companies are required to use a tax representative. EU entities can register independently or through a representative.
How long does VAT registration take in Austria?
The average waiting time for a VAT number in Austria is around 7-8 weeks. The process may be longer if the authorities request additional documents or clarification regarding your planned business activity.
Can I get a VAT number in Austria with a retroactive date?
Yes. Austria allows retroactive VAT registration for the purpose of settling outstanding transactions. This requires submitting an application with justification and proof of transactions.
What documents are needed for VAT registration in Austria?
The following are required: company registration documents, an extract from the commercial register, a VAT certificate from the country of residence, the representative’s identity card, a specimen signature (Verf 26), the Verf 19 application, bank account details and documents confirming the planned activity in Austria.
What is a UID number in Austria?
The UID (Umsatzsteuer-Identifikationsnummer) is the Austrian EU VAT number, used exclusively for VAT settlements and intra-Community transactions. It has the format ATU + 8 digits.
What is the difference between UID and Steuernummer?
The UID is used exclusively for VAT purposes, while the Steuernummer is a general tax number for all taxes in Austria. The Steuernummer is issued to both companies and individuals. Only self-employed businesses can obtain a UID.
Does selling from a warehouse in Austria always require VAT registration?
Yes. Simply transporting goods into Austria for resale triggers the obligation to register for VAT.
Does OSS exempt from VAT registration in Austria?
Only partially. OSS covers only B2C distance sales to consumers. It does not exempt from registration in the case of warehousing of goods, import, intra-Community supply of goods, or local sales in Austria.
She has been involved in VAT compliance and other foreign taxes for eight years. Working directly with clients daily, she understands foreign tax procedures inside and out. She stays abreast of changes in tax regulations and quickly translates them into specific, useful, and understandable blog content. She is also responsible for marketing, and combining this role with her tax experience allows her to create content that truly supports entrepreneurs in their development in foreign markets.