VAT Assessment in Austria

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 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. Therefore, foreign companies have to register for VAT in Austria if they carry out transactions in Austria, for which the reverse charge system is not applicable. Furthermore they have to file advance VAT returns and annual VAT returns.

A registration is also obligatory in the case that your company delivers goods to private consumers in Austria and the deliveries exceed EUR 35.000.
We can assist you with the registration and compile the necessary preliminary VAT returns as well as the yearly VAT return.

    Our scope of services:

  • VAT registration and representation of a foreign company
  • Compilation of the monthly, quarterly and annual VAT returns
  • Preparation of the recapitulative statement (EC Sales list)
  • Claims for VAT refund
  • Review of invoices according to national VAT rules to avoid tax risks
  • General VAT consultation
  • Assistance in tax audits and other inquiries by fiscal authorities