VAT-Assessment Procedure

Entrepreneurs who have neither their residence (registered office) nor a fixed establishment nor an habitual abode in Austria (in the following 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.

Before the first preliminary VAT return can be filed, it is necessary to apply for a taxpayer registration number at the tax office of Graz-Stadt. For more detailed information refer to the links below (“Assignment of a taxpayer registration number and an EU  VAT identification number” and “Contact us”).

Foreign entrepreneurs who are being assessed in Austria must file preliminary VAT returns during the calendar year. 

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

The place at which a supply is made is relevant for the purpose of determining the status of foreign entrepreneur. Entrepreneurs who own real estate in Austria and who make 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.