This guide is for e-commerce companies that sell online via web-stores or at marketplaces.
Web: Austria’s Tax Agency
VAT Standard rate
VAT Reduced rate
€35 000 – distance sales threshold
You have to calculate the threshold for each Member State, including Austria, separately. Entrepreneurs of other EU Member States who carry out supplies to private individuals or taxpayers subject to the special regime, have to charge Austrian VAT if:
- They have exceeded the threshold of 35,000 Euro in the previous year, then the first supply of goods in the current year is charged with Austrian VAT.
- They exceed the threshold of 35,000 Euro in the current year, then the supply that exceeds the threshold is charged with Austrian VAT, as well as the following supplies.
The distance selling rules are also applicable if the goods supplied have been imported into the European Union beforehand and have been released for free circulation in Member States other than Austria (Member State of destination). Therefore this kind of supply (chargeable in Austria) can be performed by entrepreneurs established in a third country or third territories as well.
To check if you have exceeded the threshold, add together the total value of distance sales. You should exclude:
- Intra-Community supplies of goods
- Supplies of new means of transport or of goods that are subject to excise duty
- Those supplies for which the margin scheme is applicable
If you paid invoices before VAT registration you may deduct them after your registration.