Information on cross-border provision of services

If you engage in cross-border activities as a service provider without being established in Austria, certain tax rules have to be taken into account.

Notifying the tax office

If it is clear from the information below that you must notify the tax office of your cross-border activity, you will find the contact details of the tax offices under the link below.

• Tax and customs offices (→ BMF)^{German text}

VAT

Even if entrepreneurs do not operate their business from Austria and do not have a permanent establishment in Austria, they can make sales in Austria and claim input tax on taxable sales to other businesses.

• Foreign entrepreneurs

International tax legislation

Certain basic rules have to be taken into account for cross-border business activities. Further information can be found on the website of the Federal Ministry of Finance (BMF).

• Double Taxation Agreements (→ BMF)

Income tax

In certain cases, Austrian entrepreneurs must deduct a special tax from monies paid to foreign entrepreneurs and pay this to the tax office.

• Obligations of Austrian entrepreneurs in the case of domestic activities of foreign entrepreneurs

Members of staff

If the cross-border service is provided by your company’s employees, the following rules on notification and taxation have to be taken into account.

Posting

The notification requirements and the forms can be found on the website of the Federal Ministry of Finance (BMF).

• Central coordinating agency − Posting and secondment reports (→ BMF)

Secondment

Specific rules must be taken into account when providing workers and for cross-border taxation of workers.

• International hiring-out of labour (→ BMF)

Municipal tax

The municipal tax is an exclusively local levy. Companies are subject to municipal tax in any municipality in which the company has a permanent establishment. There are special rules for companies with permanent establishments in multiple municipalities and for itinerant companies.

• Municipal tax