VAT registration in Austria for your online store
VAT registration in Austria, returns filed in Austria and reconciliation with your accounts in Spain. Fiscal representative, EORI and EPR when needed.
In short
To sell from stock in Austria you need a VAT number in Austria and you must file your returns there. The service includes registration and tax compliance in Austria: periodic returns, EC sales lists, Intrastat and whatever its authority requires.
Standard VAT rate in Austria: 20% (reduced: 13% and 10%). Austria scrutinises distance sellers: since 2023 it requires an authorised packaging representative from anyone selling from abroad, and marketplaces check it.
When you need a VAT number in Austria
If you are in any of these situations, you need to register before the first sale:
- You hold goods in Austria: your own warehouse, a logistics provider or Amazon FBA, and sell from there to customers in that country.
- You buy in Austria and resell within the country, without the goods leaving.
- You import from outside the EU with customs clearance in Austria in your own name.
- You prefer not to use OSS for distance sales and to file in each country (unusual, but possible).
- You sell to businesses in that country with local delivery from your stock there.
VAT in Austria at a glance
| 🇦🇹 Austria | |
|---|---|
| Standard VAT rate | 20 % |
| Reduced rates | 13% and 10% |
| Where you register | With Finanzamt Österreich, at the Graz office that handles foreign businesses. |
| What number you get | Austrian VAT number (UID, with the ATU prefix) |
| What you file | VAT return (UVA) monthly, or quarterly below the turnover threshold, plus the annual return. |
| Transactions with other countries | EC sales list (ZM) and Intrastat above the thresholds. |
| Fiscal representative | Mandatory for non-EU businesses (Fiskalvertreter); included in the service. |
| Packaging and EPR | Austria requires distance sellers to appoint an authorised representative for packaging (registration with the authority and a compliance scheme). Ask us about your case. |
Data as of September 2026. Rates and deadlines are confirmed for your case before anything is filed.
What's included
VAT registration in Austria
With Finanzamt Österreich, at the Graz office that handles foreign businesses. File preparation, submission and follow-up until you have the number.
Returns on time
VAT return (UVA) monthly, or quarterly below the turnover threshold, plus the annual return. Filed on time, with the amount notified before each payment.
Transfers from Spain
Goods leaving Spain are declared here (Form 349 and ROI) and there as an intra-EU acquisition. Both sides, reconciled.
Fiscal representative and EORI
Mandatory for non-EU businesses (Fiskalvertreter); included in the service. If you import, also the EORI and Intrastat.
Packaging and EPR
Austria requires distance sellers to appoint an authorised representative for packaging (registration with the authority and a compliance scheme). Ask us about your case. More about EPR.
Tax demands and regularisations
If letters arrive from the authority in Austria, they are handled in its language. If you have been selling for a while without registering, the late returns are filed.
How we start
You write to us or book a call
What you sell, how your stock gets in Austria and which channels you sell through there.
Registration
VAT registration in Austria and, where applicable, fiscal representative, EORI and EPR registrations.
Compliance
Every return on time, reconciled with your accounts in Spain, and a heads-up on whatever is needed.
Other countries with VAT registration
How VAT registration in another country works · OSS and IOSS
Frequently asked questions
When do I need an Austrian VAT number?
If you hold stock in Austria and sell from there, or if you buy and resell within the country. Distance sales from Spain go through OSS.
What do I file once registered in Austria?
The monthly or quarterly UVA, the annual return, the EC sales list and, above the thresholds, Intrastat.
Can I declare sales from my stock in Austria through OSS?
Not if the customer is in that same country: it is a domestic sale and is declared there with the local VAT number.
I've been selling in Austria for a while without a VAT number. What do I do?
Regularise it as soon as possible: the registration, the late returns and the replies to tax demands are filed. The longer you wait, the higher the surcharges; and marketplaces end up pulling your stock.
Do you also keep the accounts in Spain?
Yes. Your store's accounting and taxes in Spain and the tax compliance in Austria go through the same point of contact, so what is declared in both countries reconciles.
Tell us about your store
Book a 15-minute call or write to us. We'll tell you what you need: VAT registration in whichever country, OSS and IOSS, EPR, US sales tax or your store's accounting. No obligation.