VAT registration in Austria 2026
VAT registration in Austria using the Verf19 creates an Austrian tax account. A VAT AT number (UID) is a separate identifier assigned when a company requires it for EU transactions and can justify this need. Taxenlight also supports ongoing foreign VAT returns and VAT OSS processing.
When should a foreign company check its VAT registration in Austria?
There's no single answer for all non-residents. The factors that determine this include the delivery model, the location of the goods, the recipient's status, and the possibility of applying OSS, SME, or reverse charge.
First, assign your model
- 01
Usually, check the registration: own warehouse or Amazon FBA in Austria, movement of own goods, ITC, import to a company, local B2C sales or sales where reverse charge does not work.
- 02
Registration not always necessary: B2B services covered by reverse charge, certain local B2B transactions settled by the recipient, and B2C shipments from another EU country correctly reported in OSS.
- 03
Possible SME: a company established in the EU can benefit from cross-border exemption if it meets the conditions and obtains confirmation for Austria.
- 04
Requires individual analysis: supply chains, imports combined with local sales, call-off stock, real estate services and marketplace models.
Check if you need registration in Austria
We will analyze transactions, prepare Verf19, help you obtain a tax number and UID, and configure access to FinanzOnline.
Steuernummer, UID and FinanzOnline – what is the difference?
Tax registration and UID assignment are not the same thing. The tax account is used for settlements with the authorities, while the UID identifies the company primarily in EU transactions.
Steuernummer / Abgabenkontonummer
- identifies the company in the Austrian administration
- used for tax declarations, payments and correspondence
UID: ATU + 8 digits
- serves to identify VAT in EU transactions
- is not an automatic consequence of every registration; the need must be justified
Three different functions
Move table sideways →
| Element | Function |
|---|---|
| Steuernummer / Abgabenkontonummer | company identification and settlements with the Austrian office |
| UID | VAT identification in EU transactions |
| FinanzOnline | electronic communication with the administration |
Does an EU company have to register for VAT in Austria?
From 2025, a company established in the European Union can benefit from the Austrian SME exemption under certain conditions.
turnover in the previous and current year
turnover in the previous and current year
the ending of the number after confirmation
The exemption requires notification
SMEs don't work automatically. Prior registration in the country of establishment, verification of the conditions, and confirmation for Austria are required.
SME is not OSS
A company benefiting from the exemption does not charge Austrian VAT and does not deduct input tax related to exempt transactions.
What happens when you exceed the limit?
The 10% tolerance applies only to the Austrian limit. There is no corresponding tolerance for the EU limit of €100,000. Upon loss of exemption, local registration may be required unless transactions can be fully settled through the OSS.
VAT registration in Austria step by step
The foreign entrepreneur submits the Verf19 and other documents to the Graz-Stadt Tax Office. FinanzOnline is used for communication and settlement purposes; it does not replace registration.
From analysis to billing configuration
- 01
Transaction analysis - determining the place of taxation and the role of the company.
- 02
OSS, SME and reverse charge checks – assessing whether local registration is necessary.
- 03
Preparation of Verf19 and company and model specific documents.
- 04
Submission to Graz-Stadt — the competent entity for foreign entrepreneurs.
- 05
Obtaining a tax account number for Austrian settlements.
- 06
UID application or confirmation of why the number is needed.
- 07
Access to FinanzOnline – also possible via video identification procedure.
- 08
Configuration of declarations appropriate to actual transactions.
What to prepare for Verf19?
The scope is adapted to the legal form, method of representation and business model.
Basic documents
- Verf19 and Verf26 - specimen signature
- confirmation of taxpayer status or a valid foreign VAT number
- current registration document and company documents
- representative's identity document
- documents regarding the rules of representation
Model-specific documents
- warehouse agreement and description of the flow of goods
- import documents and marketplace contracts
- justification for the need for UID
- power of attorney and information on planned EU transactions
When is it needed?
The requirement depends primarily on the place of establishment of the company and the method of settlement of the transaction.
Company established in the EU
A representative is not generally obligatory solely for the purpose of registration.
Non-EU company
Without a registered office or permanent establishment in the EU, a representative may be mandatory for certain transactions.
Reverse charge
When the tax is settled by the recipient, an exception to the obligation of a representative and the registration itself may apply.
What obligations arise after Austrian VAT registration?
The scope of reporting depends on the transaction and the authority's findings. It may include periodic UVA declarations, annual U1 declarations, and, in appropriate cases, ZM or INTRASTAT declarations.
Set the number and rates in the accounting system according to your sales model.
Collect purchasing, sales and logistics documents for Austria.
Set up reporting in FinanzOnline and company-specific deadlines.
VAT registration in Austria - the four most important decisions
Go through them in this order before starting the procedure.
Establish obligation
Check the place of taxation, warehouse, import, type of sale and recipient status.
Verify exceptions
Assess whether reverse charge, OSS or cross-border SMEs apply.
Select identification
The tax account and UID serve different functions – the UID is not automatically derived from every registration.
Start billing
After registration, configure FinanzOnline, records and appropriate declarations.
We will guide you through the entire process
From the analysis of the obligation and Verf19 to the tax number, UID and the configuration of FinanzOnline.
Austria VAT Registration 2026 - FAQ
Registration should be analyzed especially for own warehouses, own goods movements, intra-Community acquisitions, imports to companies, local B2C sales, and transactions where reverse charge does not apply. OSS or SME may alter the analysis results.
No. Tax registration creates a tax account. A UID is assigned when a company requires it for EU transactions and provides a justification for this need.
The Steuernummer or Abgabenkontonummer is used to identify the company and for settlements with the authorities. The UID is used to identify VAT, primarily in EU transactions.
The Austrian UID number has the format ATU plus eight digits, e.g. ATU12345678.
Verf19 is the basic questionnaire used for the tax registration of a foreign entrepreneur who does not have a registered office or permanent establishment in Austria.
Verf26 is a form for the specimen signature of a person authorized to represent the entrepreneur.
Access to FinanzOnline alone does not replace registration. Foreign entrepreneurs submit the Verf19 and other documents to the City of Graz, which then uses FinanzOnline for communication and settlement. Access data can also be obtained via video identification.
Yes, if it meets the conditions of the cross-border regime, including the limits of EUR 55,000 in Austria and EUR 100,000 throughout the EU, it will make a prior notification and receive confirmation with the identification -EX.
Not in every model. OSS may be sufficient for covered B2C sales from another EU country, but it usually does not resolve obligations related to warehousing, own goods movement, import, or local sales in Austria.
In-house warehousing and local goods movement typically require registration analysis before the first movement. The specific logistics model and goods ownership are important.
A company established in the EU is generally not required to appoint a representative solely for the purpose of registration. This obligation may apply to non-EU entities without a registered office or permanent establishment in the EU, subject to exceptions.
Typically, these include Verf19, Verf26, confirmation of taxpayer status, registration documents, and the representative's ID. Warehousing, import, and marketplace agreements, power of attorney, and UID justification depend on the model.
Forms, explanations, and correspondence with the relevant authority should be prepared in German. The office may request translation or additional confirmation of foreign documents.
Invoicing, accounting, FinanzOnline, and appropriate reporting must be configured. Depending on the transaction, UVA, U1, ZM, or INTRASTAT may apply.
