Austria VAT Rules

Registration process

OSS/IOSS registration process for taxable persons

https://finanzonline.bmf.gv.at/ 

For the non-eu scheme:

OSS (Nicht-EU-Schema, eVAT)

IOSS registration process for intermediaries 

https://finanzonline.bmf.gv.at/ 

Appointment of a tax representative for registration within the Union OSS 

According to Article 204 of the VAT Directive, Austria requires suppliers (including deemed suppliers) who are not established in the EU to appoint a tax representative in order to be able to use the Union OSS scheme in Austria. 

Refusal of registration

If a registration is refused, the normal procedural rules apply for appealings. 

Invoicing

Invoicing

Austria has not provided in its national legislation specific invoicing obligations within the OSS/IOSS schemes.

VAT returns

The OSS VAT return is available in the OSS portal (https://finanzonline.bmf.gv.at/ ; for the non-eu scheme see: OSS (Nicht-EU-Schema, eVAT)). 

WIthin the deadline for submission, the OSS VAT return can be changed at any time. After the submission deadline, the VAT return cannot be changed. Corrections have to be included in the subsequent return.

Corrections to returns after the three-year period

General approach to corrections beyond the standard period

In Austria, corrections to VAT returns after the expiry of the three-year period are not permitted. 

Payment modalities and deadlines

Payment modalities in Member State of identification (MSID)

The payment can be made via bank transfer to a specific account, designated for the OSS. OSS payments must be made to the account specifically designated for the OSS. Payments to another tax account cannot be taken into account.

The information on the account is available in the OSS portal. More information on payments is available on our national website. 

Additional payment-related procedures in the Member State of consumption (MSCON)

Applicable payment deadline

The payment is considered timely only when the payment is received and booked on the tax authority’s account by the due date.

Be aware that bank processing times (including cross-border transactions), and national or regional holidays may delay the booking of payments.

Reimbursements

As the Member State of consumption, do you require the taxable person to submit an additional claim before making the reimbursement?

No.

Refund of deductible VAT by non-EU established trader

In order to receive a VAT refund, taxpayers not established in the EU have to submit the form U5 with a company signature to the Austrian Tax Office. The form (U5) and guidance on the form (U5a) is available at https://www.bmf.gv.at/ 

Further information is available on the national website. 

Penalties for non-compliance (as Member State of consumption)

Failure to register and late registration

In Austria, the penalty for failure to register for VAT if done with intent can be up to EUR 5,000 (Sec. 51 of the Austrian Fiscal Criminal Law Code). No penalties according to the AustrianFiscal Criminal Law Code apply if failure to register was due to mere negligence.

Non-compliance with accounting obligations

If accounts are not kept in accordance with VAT requirements, VAT may be assessed based on the auditor's estimation. Documents relating to turnovers declared via OSS have to be kept on file for 10 years. Reference to the above may be found in Sec. 25a and Art. 25a Austrian VAT Act and Sec. 184 Austrian Federal Fiscal Code. 

The penality for deficient or falsified records done with intent can be up to EUR 5,000 (Sec. 51 of the Austrian Fiscal Criminal Law Code). 

Non-submission and late submission of VAT returns

For late submission of VAT returns a penalty (up to 10% of the VAT due) may be charged at the discretion of the tax authorities. Interest may also be charged under certain circumstances. Reference to the above may be found in Sec. 111, 135 and 205c of the Austrian Federal Fiscal Code. 

The penality for failing to submitting an OSS return if done with intent can be up to EUR 5,000 (Sec. 51 of the Austrian Fiscal Criminal Law Code).  Any intentional non-filing or late filing resulting in a tax shortfall, may fulfill the elements of tax evasion under Sec. 33(1) of the Austrian Fiscal Criminal Law Code. Tax evasion shall be punished with a monetary fine of up to twice the amount of the reduction (or unjustified tax credit) relevant for determining the penalty range. 

Incomplete and incorrect VAT returns

Intentional incorrect or incomplete filing of OSS returns leading to a reduction of VAT, may constitute tax evasion under Sec. 33(1) Austrian Fiscal Penal Code. No penalties according to the AustrianFiscal Criminal Law Code apply if failure to register was due to mere negligence.

Non-payment and late payment of VAT

The Austrian tax authorities generally impose penalties of 2% of the VAT due for late payment of VAT (overall up to 4% of the VAT due). A voluntary disclosure can mitigate penalties according toFiscal Criminal Law. Reference to the above may be found in Sec. 217 of the Austrian Federal Fiscal Code.

Others

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Time of supply – chargeability

Deferment and Cash Accounting Scheme

According to Art 25a (1) of the Austrian VAT Act and Art 369g (1) of the VAT Directive, the OSS VAT return shall include the supplies carried out during the tax period. Cash accounting rules are not applicable.

Reminder Messages

As Member State of Registration:

The taxpayer receives a reminder 10 days before the submission deadline and 10 days after the submission deadline. The sender is bmf-ossbmf [dot] gv [dot] at (bmf-oss[at]bmf[dot]gv[dot]at). The e-mails are generated automatically, replies to the email adress are not possible.

Information on the relevant account for OSS payments can be found in the national OSS portal. In case of doubts on the reliability of the reminder message, the Austrian Tax Office can be contacted: Kontakt zum Finanzamt Österreich

As Member State of Consumption:

The reminder is sent via post. In case of doubts on the reliability of the reminder message, you can find information on the relevant bank account as well as contact details here:  Kontakt zum Finanzamt Österreich

Exclusion and Appeals

Appeal procedures

If a decision is issued by the tax authority, it can be disputed by filing an appeal against the decision. The appeal must be submitted to the tax authority that issued the disputed decision. The appeal period is one month. The tax authority must decide on this appeal against the decision with a "preliminary appeal decision". The taxpayer can submit a "submission application" to the tax authority against the "preliminary appeal decision". The "submission application" is an appeal against the "preliminary appeal decision". The “submission application” can be submitted within one month of notification of the "preliminary appeal decision". The appeal against the decision is then submitted by the tax authority to the Federal Fiscal Court. Proceedings before the Federal Fiscal Court can be decided either by a single judge (standard) or a senate. No ordinary appeal is permitted against decisions of the Federal Fiscal Court. However, the decisions can be disputed by means of an ordinary or extraordinary appeal to the Administrative Court or an appeal to the Constitutional Court.

The official language used in tax procedures is German.

Steps after exclusion/de-registration

Taxpayers not established in Austria can register in the Austrian Tax Office for VAT via form Verf19 or Verf19E. The registration must be made before the first preliminary VAT return is due.