THEMES A-Z

Air Transport Levy
Austrian Forms
Budget 2013
Cash Register Directive 2012
Current Economic Data
Entry from EU Countries
Export Promotion & Financing
Federal Academy of Finance
Forms of Treaty Partners
International Hiring
International Forms
Measures for Stabilizing the Financial System
Relief from Austrian Withholding Taxes under Double Tax Treaties
Regulation of Games of Chance
Stability Programme
Structure of the Austrian Financial Sector
Tax and Duty-Free Import of Relocation Goods
Tax Treaty Network

Taxation | VAT-Assessment & Refund | VAT-Assessment Procedure |

Exceptions from the obligation to register

If the foreign entrepreneur makes no supplies in Austria or makes only supplies for which the tax liability is shifted to the recipient of the supply, then he is obliged to file a VAT return only in cases where

he himself owes a tax as the recipient of the supply
he owes a tax on the basis of invoicing under Sec. 11 (12) and (14) of the VAT Act 1994.
he is requested to file by the tax office.
Reverse-Charge System