What Does Atu Mean In Austria?

In Austria, ATU stands for Austrian Value-Added Tax Identification Number. It is a unique identifier for companies and is required for business relationships with entrepreneurs from other EU countries. The VAT number serves as proof of sales between companies and ensures smooth trade for tax purposes within the European Union. The structure of the Austrian VAT number is as follows: AT (country code), followed by the letter U (which stands for Umsatzsteuer, meaning value-added tax in German), followed by 8 unique digits. For example, ATU12345678.

What is an Austrian VAT number?

An Austrian VAT number, also called a VAT ID and is needed to sell legally in Austria. You will need an Austrian VAT number for many tasks, for example, to rent storage facilities or to provide bills and invoices to Austrian customers.

The Austrian VAT number is also known as "Umsatzsteuernummer" or short UID-Nummer or ATU-Nummer. It is fundamental for trade in Europe. The UID/ATU-Nummer consists of eleven characters. The first two characters are the country code "AT". The country code is then followed by the letter "U" and eight digits, e.g. ATU12345678.

The Austrian VAT number serves as proof of sales between companies. As part of the free trade of the European Union, this number can ensure that smooth trade also always works for tax purposes between the countries of the European Union.

How to apply for an Austrian VAT number

As a seller from abroad, you have to register for a VAT ID in Austria for two principal reasons. Firstly, if you are selling from an EU country to Austria, the annual turnover can lead to VAT duties. Secondly, if you are storing goods in Austria.

You can apply for an Austrian VAT number at the responsible tax office in Austria. The application takes several weeks. To begin the application, you need to visit the website of the "Federal Ministry Republic of Austria Finance" and submit form U15 with all its required information. Unfortunately, form U15 only exists in the German language, so make sure to understand all the information well by hiring a translator or a representative. The Austrian Authorities will inform you about all further steps that need to be taken to receive your VAT ID.

When to apply for an Austrian VAT number

If your sales hit or pass the delivery threshold or if you are storing goods in Austria, a VAT number is mandatory in Austria. Registry for a VAT number might take a while, so make sure to apply in time to avoid problems with the Austrian authorities.

When to file your VAT return in Austria

The VAT return in Austria depends on your annual sales. In any case, as a VAT-registered company, you have to file your VAT return annually. Depending on your turnover, you need to file your VAT return either monthly, quarterly or annually.

• Monthly: Turnover of over 100,000 EUR; the declaration needs to be filed by the 15th of the next month (e.g., February 15 for January, March 15 for February, etc.)
• Quarterly: Turnover between 30,000 EUR and 100,000 EUR; the declaration needs to be filed by April 15 for the first quarter, July 15 for the second quarter, etc.
• Annually: Turnover of less than 30,000 EUR; the declaration needs to be filed by April 30, or if submitted online by June 30

When do you need an Austrian VAT number?

The Austrian VAT number, also known as the ATU number, is a unique identifier for companies and is required for business relationships with entrepreneurs from other EU countries. The number is assigned directly after a company is founded and can be applied for at the responsible tax office in Austria using the formular U15 (or U15a).

• E-commerce/distance selling in Austria: If you are selling products or services online to customers in Austria, you may need to register for VAT and obtain an Austrian VAT number.
• Purchase and resale of goods in Austria: If you are purchasing goods in Austria with the intention of reselling them, you will likely need an Austrian VAT number to comply with tax regulations.
• Deliveries with assembly in Austria: If your business involves delivering and assembling goods in Austria, you may need to register for VAT and obtain an Austrian VAT number.
• Logistic/storage platforms in Austria: If you have a physical presence in Austria, such as a warehouse or storage facility, you will likely need to register for VAT and obtain an Austrian VAT number.
• Construction sites in Austria: If your company is involved in construction projects in Austria, you may need to comply with VAT regulations and obtain an Austrian VAT number.
• Transport hire and passenger transport in Austria: If you provide transport services or hire transport equipment in Austria, you may need to register for VAT and obtain an Austrian VAT number.
• Ticketing for trade fairs and conferences in Austria: If you are organising or selling tickets for events in Austria, you may need to comply with VAT regulations and obtain an Austrian VAT number.
• Activities related to yachting in Austria: If your business involves yachting or maritime activities in Austria, you may need to register for VAT and obtain the relevant number.

It is important to note that the requirements for obtaining an Austrian VAT number may vary depending on the specific activities and transactions your company undertakes in Austria. It is always recommended to consult with a tax advisor or fiscal representative to ensure compliance with local regulations.

How to apply for an Austrian VAT number

The VAT identification number (ATU number) is a unique identifier for companies in Austria and is required for business relationships with entrepreneurs from other EU countries.

• Determine Eligibility: Non-resident taxable persons identified for VAT purposes in another EU Member State who carry out transactions in Austria (e.g., domestic supplies and other supplies to private persons) are required to register for VAT.
• Reach Out to the Austrian Tax Office: Foreign companies seeking VAT registration should first contact the Austrian tax office in Graz. Austrian companies can complete registration directly at their local tax office.
• Complete the Registration Process: Foreign companies can complete registration via mail, while Austrian companies can do so in person.
• Submit the Necessary Documents: This includes the original signature sheet for companies, the VAT registration application (form U15 or U15a), confirmation of EU VAT registration in the company's home country, registration in the commercial register, and a valid proof of identity. Note that some documents may require translation.
• Receive Austrian VAT Number: Once registered, entrepreneurs are issued a 10- or 11-character Austrian VAT number, known as "Die Steuernummer."
• Understand Ongoing Obligations: Companies with an Austrian VAT number must complete and file VAT declarations at regular intervals (monthly or annually) to detail all taxable income and expenses. Failure to comply with deadlines will result in penalties.
• Consider Additional Requirements: Depending on the nature of your business activities, you may also need to provide Intrastat & EC Sales List returns to the Austrian authorities.
• Stay Compliant: Ensure you understand the applicable VAT rates for your products or services and apply them correctly.
• Seek Expert Guidance: VAT regulations are complex and subject to change. Consider engaging a fiscal representative or tax advisor to assist with VAT compliance and reduce administrative burdens.

VAT registration threshold in Austria

The VAT identification number in Austria, known as the ATU number, is a unique identifier for companies and is required for business relationships with entrepreneurs from other EU countries.

The VAT registration threshold in Austria depends on the nature and scale of the business.

• For foreign businesses trading in Austria that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.
• For small businesses in Austria with an annual turnover below €35,000 (or €30,000 before 31 December 2019), VAT registration is not mandatory.
• For EU VAT-registered companies selling goods online to consumers in Austria, the VAT registration threshold for distance selling is €35,000 per annum.
• Businesses that are not obligated to register for Austrian VAT can choose to do so voluntarily if they require a VAT identification number for transactions with businesses in other EU member states.
• Businesses with a turnover below the mandatory registration threshold are exempt from obtaining an Austrian VAT identification number.
• Certain businesses are also exempt from registering for VAT, including charitable organisations, public bodies that are not considered commercial enterprises, and juridical persons that do not function as business enterprises.

Registration Process:

To register for VAT in Austria, the following steps must be completed:

• Complete the appropriate forms (e.g., Verf15, Verf26, Verf19, U70) and submit them to the relevant tax office. The competent authority depends on the location of the business.
• Non-resident businesses established in the EU may register directly, while non-EU foreign businesses must appoint a fiscal representative.
• Submit the required documentation, including a specimen signature in the original, VAT certificate (if registered for VAT elsewhere in the EU), Articles of Association, and an extract from the company's national trade register.
• Registration forms can be downloaded from the Austrian Ministry of Finance website.

Once registration is granted, which typically takes four to six weeks, the company receives a unique Austrian VAT number and can commence trading and charging Austrian VAT, complying with the relevant rules and filing regular returns.

VAT rates in Austria

The Value Added Tax (VAT) in Austria is known as Umsatzsteuer (USt) in German. The standard VAT rate in Austria is 20%, with some exceptions. In the regions of Jungholz and Mittelberg, the standard VAT rate is 19%.

There are also reduced VAT rates for certain goods and services. The first reduced VAT rate is 13% and applies to items such as tickets to sports and cultural events, domestic flights, pet food, and artists' services or products. The second reduced VAT rate is 10% and applies to most food products, books, hotel accommodations, rentals for residential purposes, newspapers, magazines, restaurants, passenger transport, pharmaceuticals, and the repair of certain products.

The VAT identification number in Austria, also known as the ATU number, is a unique identifier for companies and is required for business relationships with entrepreneurs from other EU countries. Companies can apply for an ATU number by submitting the formular U15 (or U15a) to the Austrian tax office.

The VAT rates in Austria are as follows:

• Standard VAT rate: 20%
• First reduced VAT rate: 13%
• Second reduced VAT rate: 10%

Frequently asked questions