Deliveries within the EU
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.
For trade within the EU, there are no border controls or customs clearance.
The so-called ‘VAT refund procedure’, which, under certain conditions, makes it possible for Austrian entrepreneurs to make cross-border claims electronically using FinanzOnline for input tax due in another Member State, must be complied with.
However, this only applies if entrepreneurs 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.
Entrepreneurs 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.
The regulations on place of performance for other services provided electronically, telecommunications, radio and television services for non-entrepreneurs and the associated one-stop resource (‘EU VAT Mini One Stop Shop (MOSS)’) must be complied with.
With effect from 1 January 2021, the VAT to be paid on services and deliveries to non-entrepreneurs in other EU Member States will be able to be declared via the EU OSS or Non- EU OSS. In this case, businesses only need to register for VAT purposes in one EU Member State.
- FinanzOnline – Information for entrepreneurs and municipalities (→ BMF)German text
- Refunding VAT (→ European Commission)
- New place of performance regulations for other services provided electronically, telecommunications, radio and television services and VAT Mini One Stop Shop (MOSS) (→ BMF)German text
- Value added tax (→ BMF)German text
- Institute of Certified Accountants and Tax Consultants (→ KSW )German text (for information on VAT)
responsible for content: Federal Ministry of Finance