Organization : Federal Ministry of Finance
Type of Facility : VAT Assessment Procedure
Country: Austria
Website : https://www.bmf.gv.at/en.html
VAT Assessment Procedure:
Entrepreneurs who have neither their residence (registered office) nor a fixed establishment nor an habitual abode in Austria (in the following referred to as foreign entrepreneurs) and
Related : Federal Ministry of Finance VAT Refund Procedure Austria : www.statusin.org/10400.html
who make supplies for which the tax liability is not shifted (i.e. in particular domestic supplies of goods, supplies of services to private persons) are obliged to register with the tax office of Graz-Stadt and to file preliminary VAT returns as well as annual VAT returns.
Exceptions from the obligation to register:
If the foreign entrepreneur makes no supplies in Austria or makes only supplies for which the tax liability is shifted to the recipient of the supply, then he is obliged to file a VAT return only in cases where
** he himself owes a tax as the recipient of the supply
** he owes a tax on the basis of invoicing under Sec. 11 (12) and (14) of the VAT Act 1994.
** he is requested to file by the tax office.
** Reverse-Charge System
Assessment on request:
No assessment is made where the foreign entrepreneur
** has made no supplies in Austria or
** has made only supplies in Austria for which the recipient of the supply owes the tax,
** and where he himself owes VAT as the recipient of the supply according to the second sentence of Sec. 19 (1) or Sec. 19 (1a) of the VAT Act 1994 which entitles him to full deduction of input VAT, and where he owes no tax on the basis of invoicing under Sec. 11 (12) and (14) of the VAT Act 1994.
This does not apply if the foreign entrepreneur explicitly applies for an assessment. Furthermore, this does not apply to foreign entrepreneurs who claim input VAT in addition to input VAT for the shifted tax liability. In such cases the input VAT must be claimed in the assessment procedure.
Before the first preliminary VAT return can be filed, it is necessary to apply for a taxpayer registration number at the tax office of Graz-Stadt. For more detailed information refer to the links below (“Assignment of a taxpayer registration number and an EU VAT identification number” and “Contact us”).
Foreign entrepreneurs who are being assessed in Austria must file preliminary VAT returns during the calendar year.
Information on preliminary VAT returns:
Preliminary VAT returns must be transmitted electronically to the tax office of Graz- Stadt. Where electronic transmission of preliminary VAT returns is unacceptable for the entrepreneur due to a lack of technical equipment, preliminary VAT returns must be filed by using the official form U 30.
There is no obligation to file a preliminary VAT return
** if in the case of a VAT liability (i.e. the VAT payable exceeds deductible input VAT) the amount of tax is paid in time and in full to the account of the tax office of Graz- Stadt held at the Postal Savings Bank, account No. 5534.681 (Bank Routing Number: 60000, BIC: OPSKATWW, IBAN: AT70 6000 0000 0553 4681), by indicating your taxpayer registration number, or
** if no prepayment arises for the VAT accounting period
and the supplies made in the preceding year have not exceeded EUR 30,000.
Time limit for filing preliminary VAT returns:
With regard to calendar months in which supplies have been made or for which input VAT has been claimed, the time limit for filing a preliminary VAT return or for completing the internal preliminary VAT return is the 15th day of the second calendar month following the calendar month in which the supply was made (i.e. 15 March for supplies made in January).
Entrepreneurs whose supplies do not exceed EUR 30,000 in the preceding calendar year may file their preliminary VAT returns on 15 May, 15 August, 15 November and 15 February respectively for the preceding calendar quarter (i.e. January to March, April to June, etc.).
Assignment of a taxpayer registration number and a VAT identification number:
For purposes of assigning a taxpayer registration number and a VAT identification number the tax office of Graz- Stadt needs the following fully completed forms:
** Questionnaire on the occasion of assigning a taxpayer registration number (Verf 19);
** Important: Subsequently this taxpayer registration number must be indicated on all pieces of writing addressed to the tax office. This indication facilitates to identify the claimant and may help speed up the procedure;
** Original signature card in the case of companies (Verf 26);
** Copy of commercial register excerpt and/or Articles of Association in the case of companies;
** Original certificate of registration as taxable person (entrepreneur) (U 70).
Foreign taxable persons (taxable persons without domicile or fixed establishment) in Austria receive an Austrian VAT-number only, if they separately apply for it and if they supply goods or services in Austria for which they have the right to deduct the input VAT or if they need it for intra-EU supplies or intra-EU acquisitions.
The application form needs to specify the reasons and must contain a detailed description of the taxable transactions in Austria, and has to name the orderers, suppliers and customers. It is mandatory to submit the entrepreneurial certificate in original version.
No VAT-number will be issued, if applied for it for reasons of invoicing or rendering Recapitulative Statements for services only
After the end of the calendar year, a VAT return must be filed no later than April 30 of the following year by means of form U1. Where VAT returns are filed electronically, the time limit for filing is June 30 of the following year.
The place at which a supply is made is relevant for the purpose of determining the status of foreign entrepreneur. Entrepreneurs who own real estate in Austria and who make taxable lease transactions are considered to be domestic entrepreneurs. They must declare such supplies in the assessment procedure. The recipient of the supply does not owe the tax for such supplies. In such cases the competent tax office is that within whose competence the real estate is situated.