VAT Assessment Procedure

Entrepreneurs who have neither their residence (registered office) nor a fixed establishment nor an habitual abode in Austria (hereinafter referred to as foreign entrepreneurs) and who make supplies for which the tax liability is not shifted (i.e. in particular domestic supplies of goods, supplies of services to private persons) are obliged to register with the tax office of Graz-Stadt and to file preliminary VAT returns as well as annual VAT returns.

 

• Exceptions from the obligation to register
• Assessment on request

In the case of assessment it is necessary to apply for a taxpayer registration number at the tax office of Graz-Stadt before the first preliminary VAT return is filed. For more detailed information see “Assignment of a taxpayer registration number and an EU VAT identification number” and “Your contact with the tax office”.

In principle, foreign entrepreneurs who are assessed in Austria must file preliminary VAT returns during the calendar year.

 

• Information on preliminary VAT returns
• Time limit for filing preliminary VAT returns
• Assignment of a taxpayer registration number and an EU VAT identification number
• Your contact with the tax office

After the end of the calendar year a VAT return must be filed no later than 30 April of the following year by means of form U1. Where VAT returns are filed electronically, the time limit for filing is 30 June of the following year.

The time at which a supply is made is relevant for the purpose of determining the status of foreign entrepreneur. Entrepreneurs owning real estate in Austria and making taxable lease transactions are considered to be domestic entrepreneurs. They must declare such supplies in the assessment procedure. The recipient of the supply does not owe the tax for such supplies. In such cases the competent tax office is that within whose competence the real estate is situated.

 

• Preliminary VAT return (U 30)
• VAT return (U1)

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