Austria

Country Austria
Currency Euro
EU Member State Yes
Standard VAT rate 20%
Reduced VAT rate 10% / 12%
VAT registration limit for established businesses 30000 Euro
VAT registration limit for non-established businesses Nil
VAT registration rate for distance sellers 35000 Euro
VAT return filing periods Monthly/Quarterly
Annual returns Yes
Intrastat thresholds: dispatches and arrivals 750000 Euros for dispatches/ 750000 Euros for arrivals
EC Sales list frequency Monthly/ Quarterly
Additional reporting requirements No
VAT recovery by non-established non-EU businesses Yes
Reverse Charge Yes the majority of cross border activity
Fiscal representative required for non-EU businesses Yes
Statute of limitations  5 years
Essentia Global Services – European / International / Global vat tax compliance consultants and management agents.
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We are specialists in global indirect tax management. We help businesses to manage their worldwide compliance with respect to VAT/GST and similar taxes, effectively and economically. Essentia Global Services – European / International / Global vat tax compliance consultants and management agents. Essentia also provides VAT Training Courses and an EU VAT Number Lookup Platform. VAT Global Management & International VAT Registration.