Austria (Österreich) shares a language with Germany, but its tax system is distinct. Managed by the Tax Authority Austria (Finanzamt Österreich) via the FinanzOnline portal, the system requires precise compliance, especially regarding the strict “Nil Threshold” for foreign inventory.
For international businesses, the biggest challenge is the “Dual ID” system. Every business has a Tax Number (Steuernummer), but only those registered for VAT have a UID-Nummer. Confusing these two on an invoice can lead to the rejection of input tax credits (Vorsteuerabzug) and penalties during audits.
Introduction
Austria is a key logistics hub in Central Europe. However, it enforces strict compliance rules for foreign entities: if you store goods in Austria (e.g., Amazon FBA) or hold events there, you must register for VAT immediately—there is no €35,000 exemption like there is for local small businesses.
For global enterprises, the goal is to verify the UID-Nummer to ensure the partner is not just “registered for tax” (Steuernummer) but specifically “authorized for cross-border VAT” (UID).
