The tasks and criteria of a fiscal representative are explained on the following page.
Table of contents
- who has neither his residence or registered office nor a fixed establishment within the territory of the EU, and
- who makes intra-EU supplies of goods, intra-EU acquisitions of goods or taxable supplies in Austria,
except supplies or acquisitions
- for which the recipient of the supply must pay VAT (see Collection of VAT) or
- for which the tax liability is shifted to the recipient of the supply (see Reverse-charge)
has to appoint an authorised person (fiscal representative) and must notify this to the tax office.
The fiscal representative must act as a person authorised to accept service on behalf of the foreign entrepreneur and must comply with all the fiscal obligations applying to the person he represents. He is authorised to exercise the rights enjoyed by the foreign entrepreneur.
According to Austrian law, chartered accountants, lawyers and notaries who have their residence or registered office in Austria, as well as forwarding agents who are members of their respective association within the Austrian Economic Chamber may act as authorised fiscal representatives.
Furthermore, the tax office must authorise – on the basis of a formless application – any entrepreneur who has his residence or registered office in Austria, to act as a fiscal representative, provided he is able to meet the fiscal obligations. Such authorisation may be revoked at any time. The tax office of Graz- Stadt is responsible for the authorisation procedure.