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