Distance sale in excise goods

General information

Distance selling is the commercial movement of already taxed excise goods (released for consumption) from one EU Member State to a private individual in another EU Member State. The distance seller dispatches the goods themselves or has them dispatched by a third party.

A private individual is anyone whose relationship with the distance seller is not that of a purchaser whose intra-Community purchases are subject to value added tax (VAT) pursuant to the Umsatzsteuergesetz.

No electronic administrative documents (e-AD, e-SAD) are required for distance selling.

Shipping into the tax jurisdiction from another country

The Customs Office must be notified of any shipping into the tax jurisdiction to a private individual. Each delivery, together with the relevant characteristics of the goods, must be declared to the Customs Office in advance, and security must be provided. In the case of regular deliveries, a general authorisation may be granted and a monthly tax return filed (by the 25^th of the following month).

Liability for excise duty arises upon delivery of the excise goods to the private individual in the tax jurisdiction. Liability for payment of the tax lies with the distance seller, who must file a tax return to the Customs Office. If the distance sale procedure is not followed, the recipient becomes liable for payment of the tax, in addition to the distance seller. In such cases, the tax must be declared and paid immediately.

Shipping from the tax jurisdiction to another country

The Customs Office must be notified in writing in advance of any shipping to another country. The notification must specify the goods, the quantity and other relevant characteristics (name and address of the recipient, date of delivery).

If excise goods already taxed in the tax jurisdiction are delivered abroad, the distance seller may apply to the Customs Office for a refund or reimbursement of the Austrian excise duty, provided that the Customs Office receives confirmation of correct tax accounting in the other country.

Legal bases

• Alkoholsteuergesetz (AlkStG)
• Biersteuergesetz (BierStG)
• Mineralölsteuergesetz (MinStG)

Forms

• Shipment of excise goods between Member States – VStINF1^{German text}
• Bank guarantee for distance sellers – VSt14^{German text}
• Notification of one-off distance selling / Application for general authorisation as a distance seller (regular deliveries) – VSt27^{German text}
• Notice of distance selling for deliveries to other Member States – VSt28^{German text}