Recently, many sellers received notification emails from Amazon. Please immediately upload your Austrian VAT number on the seller's platform to prevent your sales account from being affected.

Under the Austrian Digital Tax Act 2020, Amazon is obliged to share with the Austrian tax authorities the identity and transaction data of sellers who sell goods to Austrian buyers. This identifying data contains the seller's Austrian VAT number. If you do not provide this information, Amazon may suspend your sale rights in Austria.

If you need to register for VAT in Austria, December 31, 2020 Before uploading the Austrian VAT number to the seller's background.

An email, waves! Many sellers who are doing well in Europe are in a panic. A long time ago, the sales volume of orders in Austria has exceeded the remote sales threshold, so it is obviously inappropriate to continue to declare in the shipping country. If it is not enough to register VAT, the sellers are not willing to give up Austria, a new place. Below, Ambo xiaobian will bring you a comprehensive understanding of Austria's VAT.

standard rate of VAT in Austria is 20%.

Although there are a number of situations where registering for Austrian VAT is required, the three most common situations for most sellers are:

•Your company is outside Austria, but stores stock and distributes orders within Austria;

•You deliver goods to Austrian buyers from another EU country/region (not Austria) where you have stock and your annual sales to Austrian buyers total more than €35,000;

•You set up a company in Austria and deliver goods from Austria to Austrian buyers, and your total annual sales in all channels exceed €30,000.

In either case, you will need to register an Austrian VAT.

1) Annual report: If the annual pre-tax sales is less than 35,000 euros, the annual report can be submitted directly without the need to submit the preliminary tax payment (no monthly report or quarterly report).

2) Quarterly report + annual report (5 times) : Annual pre-tax sales of more than 35,000 euros and less than 100,000 euros can be reported quarterly.

3) Monthly report + annual Report (13 times) : Monthly report is required if annual pre-tax sales exceed 100,000 euros.

The above reporting period takes the natural year as the adjustment node, that is, December 31 is the cut-off point of annual sales.

--The deadline for filing is the 15th of the second month of next month. (For example, may sales report must be submitted by July 15)

--VAT payable: no later than the 15th of the second month of the next month.

--Annual VAT tax return (also known as annual report). Submissions can be made online or by paper mail. The deadline for online submissions is June 30 of the following year, and the deadline for paper mail submissions is April 30 of the following year.

If the seller not in Austria to store inventory, remote distribution sales from inventory in the rest of the eu country to buyers in Austria, from the January sales start to accumulative total sales of more than 35000 European remote sales threshold in check, this part of the sales according to the regulations of the European Union remote sales tax in inventory of country to declare pay taxes, However, starting from the month following the month in which the sales threshold is exceeded, the seller is obliged to register with an Austrian tax number, issue an Invoice with an Austrian VAT number and declare taxes in Austria.

According to the Austrian tax law, there is no inventory in Austria, so the seller should comply with the Austrian VAT law. If the part exceeding the remote sales threshold is still declared and paid in the stock country, it is usually necessary to apply for the tax refund of the overpaid part by changing the invoice and correcting return in the stock country. (However, it depends on the regulations of the eu stock country to operate the refund.) When a seller applies for an Austrian tax number, it will also be required to selfdisclose that the seller will pay the tax after the Austrian tax number is released.

For non-EU businesses that do not have a presence representative in the EU, a tax representative is required in Austria, but taxes are paid directly to the tax office.

The payment account information of the tax bureau is as follows:

Tax Office: Finanzamt Graz-Stadt (FA68)

BANK: BAWAG P.S.K

IBAN: AT12 0100 0000 0553 4681

BIC: BUNDATWW

The Austrian Tax Office will issue a local tax number certificate and a European tax number certificate. The local tax number is the same as that in Germany. It is mainly used to pay tax and note in the payment, so as to facilitate the tax bureau to record the tax situation of the company. And the EU tax number, like Germany, is mainly used for issuing VAT invoices and trade within the EU.

Local tax number certificate                                        Eu tax number certificate