Deliveries within the EU For deliveries to other EU member states, some special features must be taken into account.

For trade within the EU, there are neither border controls nor customs clearance. The internal market measures are to be complied with for intra-Community transactions; these measures are applied in the case of cross-border deliveries and services to and from companies in other EU Member States. They regulate, among other things, the transport of goods from one member state to another member state in the context of an intra-Community distance sale, an intra-Community acquisition or an intra-Community spending.

With regard to input taxes incurred in other member states the so-called ‘VAT refund procedure’ must be complied with. It enables Austrian entrepreneurs to make cross-border claims under certain conditions electronically using FinanzOnline for input tax due in another Member State. However, this only applies if enterprises are not required to be registered for tax purposes in the Member State in question, e.g. because the tax liability for a service provided by them transfers to the recipient of the service.

Enterprises registered on the business service portal (Unternehmensserviceportal – USP) are able to make use of FinanzOnline (→ finanzonline.at)German text and many other online proceduresGerman text with a single sign-in to the USP. More detailed information about registering with the USP can be obtained from the online advisor for USP registrationGerman text.

Caution

If applicable the VAT to be paid on services and deliveries to non-entrepreneurs in other EU Member States can be declared via the EU OSS or Non- EU-OSS. In this case, businesses only need to register for VAT purposes concerning sales covered by the OSS in one EU Member State.

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Translated by the European Commission
Last update: 22 July 2021

Responsible for the content: Federal Ministry of Finance

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