The sale of goods by non-resident businesses from other EU member states is regarded as taking place in Austria if:
- Ìý
•ÌýÌýÌýÌý the customer is a non-business person or a person solely carrying out VAT-exempt supplies and the acquisition threshold in Austria is not met;
- Ìý
•ÌýÌýÌýÌý the seller arranges for the transportation; and
- Ìý
•ÌýÌýÌýÌý the distance selling threshold is exceeded.
In this case there is an obligation to register for VAT in Austria.
The threshold
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Web page updated on 17 Mar 2025 16:26