Intra-community mail-order to Austria German text altered – translation in progress
The regulations covering intra-Community mail-order to Austria are subject to substantial changes as of 1 July 2021.
- Legal basis
- Application for issuance of a tax account number or VAT number
- Tax representative
- Public disclosure / Voluntary declaration
- Submission of VAT return and preliminary VAT return
- Contact - Tax registration
- Mail-order of excise goods
- Further informationen
Where items from an EU country are shipped to recipients in Austria by or on behalf of a foreign supplier, in principle the excise duty on the supply is paid in the country where the movement or dispatch begins (section 3 paragraph 8 UStG). Notwithstanding the above, article 3 paragraph 3 - 7 Umsatzsteuergesetz (UStG - Austrian VAT Act) specifies that under certain conditions, the place of supply for items shipped or dispatched from another Member State is located at the end of the movement or dispatch.
Essentially, intra-Community mail-order regulations cover a particular type of movement of goods, a particular customer base and particular items being supplied.
From 1 January 2021, VAT on intra-Community mail-order sales to be paid in other Member States can be declared via the EU One Stop Shop (EU OSS) in just one Member State.
- 'Verf 19': questionnaire for assessment procedure
- In addition: statement of distribution channels (e.g. website, catalogue, etc.) Note: It is not generally expected that a VAT number will be issued to businesses operating in the field of mail-order, since all that is required to settle the tax liability is a tax account number. Should a VAT number nonetheless be required, the reasons for needing one should be fully described on the Process 19 form.
- 'Verf 26': Signature sample sheet
- A valid VAT number or evidence of ownership of the business issued by the tax office in the state where the business is registered (original document)
- Copy of articles of association
- Copy of passport/ID card of the managing director
- Copy of extract from the commercial register
In cases where the business has neither a domicile nor a registered office or business premises in Community territory and where no appropriate mutual assistance agreement exists, it is a requirement that a tax representative as defined in section 27 paragraph 7 UStG, who must also be the business's authorised representative, be appointed.
Should the business have exceeded the intra-Community mail-order limit of 35,000 Euro in previous calendar years, this must be declared retrospectively.
The option of making a voluntary declaration or public disclosure of sales is available for this purpose.
|Form: 'U1' (for the applicable calendar year)||e.g. U1 2013|
|in paper form||30 April of the following year|
|electronically||30 June of the following year|
|Form: 'U30' (for the applicable calendar year)||e.g. U1 2013|
|Submission deadline:||up to 15th day of the next but one calendar month|
|Remittance of tax payment:||up to 15th day of the next but one calendar month|
|Annual turnover level (net)||Submission of preliminary VAT return|
|Up to 35,000 Euro||no submission required|
|35,000 Euro – 100,000 Euro||quarterly|
|Above 100,000 Euro||monthly|
Information on the electronic submission of tax returns and the necessary registration may be found on the FinanzOnline (→ BMF) website.
Applications for tax registration must be submitted by post or fax to the following address:
Finanzamt Graz-Stadt (Graz-Stadt tax office)
In addition to the regulations under the Umsatzsteuergesetz, the following requirements must also be noted with regard to the mail-order of excise goods:
Any business which supplies excise goods as defined by the Taxation Acts on Alcohol, Beer, Mineral Oil, Tobacco or Sparkling Wine that are freely circulating in the member state in which the business has its registered office, to private persons in other Member States, and which itself dispatches these goods to the purchasers or arranges such dispatch, is providing a mail-order service.
In this case, a private individual is anyone whose relationship to the dispatching merchant is not that of a purchaser whose intra-Community purchases are subject to VAT under the terms of the UStG (no VAT number issued).
Anyone wishing to supply excise goods by mail order to the Austrian tax territory must notify the Innsbruck customs office of every supply before despatch and provide (financial) security. The excise duty liability arises upon delivery of the excise goods to the private individual in the tax territory. The person liable for the tax is generally the mail-order merchant. If the procedure for mail-order trade is not observed, the recipient also becomes liable for the tax.
If excise goods are supplied by mail-order on a more than occasional basis, the Innsbruck customs office can, on request, issue a general permit for supplies into the tax territory. For more information on mail-order, contact the Innsbruck customs office.
Due to the Tabakmonopolgesetz (Austrian Tobacco Monopoly Act), there is a general prohibition on trading in tobacco products (including snuff and chewing tobacco). The Tabaksteuergesetz (TabStG - Tobacco Duty Act) also prohibits mail-order trade in tobacco products (section 30 TabStG). This means that the ordering and purchase of tobacco products via the internet or other means of distance communication such as telephone, teleshopping, email and similar channels is also prohibited. This applies to purchases both from non-EU states and from EU states.
A tax liability arises in Austria for tobacco products ordered abroad and delivered into the tax territory, under which the purchaser becomes liable for the tax alongside the mail order merchant.
Ordering tobacco products in contravention of this prohibition can lead to financial criminal proceedings.
Regulations regarding the purchasing threshold of 11,000 Euro and the supply threshold of 35,000 Euro (article 3 paragraph 4 (2) and article 3 paragraph 5 UStG) do not apply to the supply of goods subject to duty. Such supplies from other Member States are always subject to Austrian VAT or will incur tax on the purchase.
It should be noted that checks may be made both by the customs authorities and by the Treasury regarding adherence to the provisions of customs and tax law, and the basis of calculation may be estimated in accordance with section 184 of the Bundesabgabenordnung (BAO - Federal Fiscal Code).
- General information in English on the assessment procedure for VAT in Austria (→ BMF)
- Voluntary declaration (→BMF)German text
All of the forms mentioned here are available for download from the website of the Austrian Federal Ministry of Finance, under menu item 'Forms'German text.
responsible for content: Federal Ministry of Finance