Information for foreign entrepreneurs
Even if a company is not operated from Austria or does not have a permanent establishment in Austria, they can generate turnover in Austria and claim tax on taxable sales for their business.
Where goods are transported or dispatched by a company from one Member State to consumers in another Member State, the supply is taxable where the transport or dispatch ends.
Foreign entrepreneurs generating turnover in Austria, with this not resulting in a transfer of tax liability, are obliged to register with the tax office.
EU Directive 2008/9/EC led to the introduction of an electronic VAT refund procedure for Austrian companies and for entrepreneurs from the remainder of the EU Community territory. There is also a separate reimbursement procedure for third country companies.
Only input taxes in respect of which the Umsatzsteuergesetz allows for a deduction option can be reimbursed.
Here you can find the address, bank details and other important information regarding the tax office responsible for foreign enterprises.
Responsible for the content: Federal Ministry of Finance