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This article applies to selling in: Italy

Austrian Tax Obligation  

All sellers must provide an Austrian VAT registration number, Austrian tax ID, or evidence of Union One-Stop-Shop (OSS) opt-in if they have a VAT obligation in Austria.

Under the Tax Amendment Law 2020, Amazon has an obligation to share identity and transactional data on sellers making sales to Austrian customers with the Austrian tax authority. This identity data includes the seller's VAT registration number in Austria.

From January 1, 2021, Amazon can be held jointly and severally liable for unpaid Austria VAT generated by sellers trading on the marketplace where they have not met their VAT obligations in Austria. Amazon will suspend your selling privileges to customers in Austria if you do not provide your Austrian VAT registration number or evidence that you have opted into OSS.

Selling partners who do not store inventory in Austria can meet their Austrian tax obligations by opting into the Union One-Stop Shop (OSS). OSS requires Selling Partners to report all EU Business-to-Consumer cross border sales under OSS.

By July 1, 2021, Selling Partners must submit evidence that they report all EU Business-to-Consumer cross border sales to Austria through OSS and mark the VAT number used for OSS in Seller Central.

Find out more about your Austrian tax obligations and how to register for Union One-Stop-Shop.

What to do if you are required to be VAT registered in Austria or need to provide evidence that you have opted into Union One-Stop-Shop?

Provide your Austrian VAT registration number, Austrian tax ID, or provide evidence that you have opted into OSS on Seller Central here.

The following non-exhaustive list of transactions are subject to Austria VAT and trigger a VAT registration obligation in Austria from July 1, 2021:

  • You are established in Austria and make taxable supplies in excess of €30,000 per year.
  • You are established outside of Austria and store goods in Austria for sale to customers.
  • You make distance sales of goods to customers in Austria, delivered from another EU country. The value of the total Business-to-Consumer sales in EU exceeds €10,000 in the current or prior year and you have not opted into OSS.

How can I opt in to Union One-Stop-Shop (OSS)?

From April 2021, all EU Member States are obliged to provide an online portal through which you can opt in to OSS in the country where you have established your business. This is the same Tax Authority portal through which you will register and account for VAT in your home country. For an overview of the member state OSS portals, including manuals on how to register for OSS, visit EU VAT on e-Commerce (EU VOEC) Legislation.

How to obtain an Austrian VAT registration number?

You are required to submit an application form to the Austrian tax office. If you are a legally-established seller in Austria, your local tax office will issue your Austrian VAT registration number. If you are based outside of Austria, the Graz-Stadt tax office will issue your Austrian VAT registration number. Further information can be found on the Austrian tax authority website. You can also contact a tax advisor to help you with your VAT registration and filing requirements.

If you are based outside of Austria and you are required to be VAT registered in Austria, solely because you make distance sales of goods to customers in Austria, delivered from another EU country, and the value of these sales exceeds €10,000 in the current or prior year, we recommend you to comply with your Austrian tax obligations by opting into Union One-Stop-Shop.

What to do if you are not required to be VAT registered in Austria?

If you are not required to be VAT registered in Austria, ensure that you have uploaded another available VAT registration number held in another EU Member State on Seller Central here. For example, if you have a German VAT registration number, upload it to Seller Central if not already uploaded.

Frequently asked questions

How can I review my supplies to customers in Austria on Amazon?

You can download your Amazon VAT Transactions Report on Seller Central which includes information on all of your supplies. To download, select Reports, followed by Fulfillment by Amazon, and then click Amazon VAT Transactions Report. To locate your supplies to customers in Austria, filter the 'ARRIVAL_COUNTRY' column to show 'AT' entries only.

There is no Austria marketplace on Amazon (amazon.at); why am I required to upload an Austrian VAT registration number or to provide evidence that I opted into OSS?

Regardless of which Amazon marketplace you sell on, there are many activities that can generate a VAT registration obligation in Austria. Amazon sellers with Austria VAT obligations must upload an Austrian VAT registration number or provide evidence that they opted into OSS in Seller Central.

How are thresholds for VAT assessment measured?

Thresholds are measured against present and past year total sales, including all elements that constitute a supply of delivered goods (such as shipping and gift wrap). Your sales to customers in Austria can occur from any Amazon marketplace.

How long does it take for me to receive an Austrian VAT registration number?

The average time from submission to receiving a VAT registration number is three to four weeks. Each individual case varies. Amazon has no influence on your VAT registration application. Please apply today if you are required to be VAT registered in Austria.

I do not store inventory in Austria; why am I required to upload an Austrian VAT registration number?

There are many activities that can generate a VAT registration obligation in Austria. You are required to be VAT registered in Austria if you make distance sales of goods to customers in Austria, delivered from another EU country, and the value of these sales exceeds €35,000 in the current or prior year.

From July 1, 2021, you are required to be VAT registered in Austria or need to provide evidence that you opted into OSS if you make distance sales of goods to customers in Austria, delivered from another EU country, and the total value of your Business-to-Consumer sales in the EU exceed €10,000 in the current or prior year. We recommend that you consult with a tax adviser to assess if you should be VAT registered in Austria.

If I upload my Austrian VAT registration number, Austrian tax ID, or provide evidence that I opted into OSS after the deadline, how do I reinstate my selling ability to Austria?

You should provide your Austrian VAT registration number or Austrian tax ID, or evidence that you opted into OSS as soon as it is available. After we receive it, our account teams will review and reinstate your selling privileges if the provided details are sufficient. This process can take several days.

How does the Austrian VAT legislation affect my selling ability in other EU marketplaces?

If you are required to VAT register in Austria and are unable to provide your Austrian VAT registration number, Austrian tax ID, or opt in to OSS by your deadline, you will no longer be able to sell to customers in Austria. The Austrian VAT legislation will not affect your ability to sell in other Amazon marketplaces, including Germany.

Note: This information does not constitute any legal or tax advice and we recommend to contact your legal counsel or tax advisor in case of questions.
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