Fiscal Representation

Registration Obligation

Foreign entrepreneurs who engage in taxable transactions in Austria must register. When registration is required, the foreign entrepreneur must apply for a tax number and, if applicable, a VAT identification number. The application for the tax number can be submitted informally.

In cases where the entrepreneur neither has a residence, place of establishment, nor a fixed establishment in the European Community, and there is no relevant mutual assistance agreement, the appointment of a fiscal representative within the meaning of § 27 para (7) UStG, who must also be an authorized recipient, is necessary.

Reporting and Declaration Obligations

Entrepreneurs subject to registration must generally submit an electronic VAT pre-registration (UVA) to the tax office and pay the VAT by the 15th of the second subsequent month after the end of the pre-registration period (usually the calendar month). In certain cases, there are exceptions to the obligation to electronically submit UVAs or to submit them at all.

Furthermore, a yearly VAT return must be submitted by April 30 of the following year, or by June 30 for electronic submissions.

Details on the UVA and the annual VAT return, which also apply to foreign entrepreneurs, can be found in our FAQs on VAT.

Why should you appoint a fiscal representative in Austria?

Apart from the legal obligation, a fiscal representation offers a simple and cost-effective alternative to establishing a physical presence through a subsidiary or branch. Fiscal representation allows foreign companies to enter the Austrian market without the costs and restrictions of a physical establishment, which would require creating a separate structure and accounting in Austria. A foreign company that appoints a fiscal representative in Austria is not subject to Austrian corporate income tax. The business is entirely conducted from abroad through the fiscal representative, who is responsible for fulfilling all of the company's obligations to the Austrian tax authorities, including obtaining a VAT number, submitting regular tax returns and payments, and applying for refunds, among others.

Intracommunity VAT is a complex matter that is constantly evolving and requires specialized knowledge.

We have many years of experience in representing foreign entrepreneurs in Austria. We support you from applying for tax numbers to submitting your periodic reports to the relevant authorities. For entrepreneurs who require a business address, we are pleased to offer our domiciliation service.