Doing Business Information for entrepreneurs
Information on how to operate your business, including details on the cash register and receipt issuing obligation, VAT regulations regarding the supply of goods and services in Austria and other relevant questions concerning trade and customs.
The Business Service Portal (Unternehmensserviceportal = USP)
The Business Service Portal is the single entry point of the federal administration for economic partners. Businesses find all information needed in one place – always up-to-date and according to the law. In addition, the Business Service Portal bundles the relevant e-government applications accessible via single-sign on which allows to execute transactions with public administration online – in one portal around the clock. In this way businesses can save time and money.
Cash Register and Receipt Issuing Obligation
Information about the cash register and receipt issuing obligation, including the innovations in the field of cash registers, such as the requirement for a technical security device for manipulation prevention and receipts with electronic signatures.
Trade and Customs
In this section you will find answers to important questions concerning trade and customs without requiring a personal visit to the customs office.
- Authorised Economic Operators (AEO)
- Economic Operators Registration and Identification (EORI)
- Security regulations for imports and exports
- Export procedure
- Customs transit
VAT-Assessment & Refund
The following pages provide information on supplying in Austria with regard to VAT. Furthermore an overview is given on the VAT-Assessment and Refund Procedure including conditions for diplomats and international organisations.
- Supplying in Austria
- Electronic, telecommunication, and broadcasting services – Mini-One-Stop-Shop (MOSS)
- VAT-assessment procedure
- Assessment on request
- Assignment of a taxpayer registration number and a VAT identification number
- Exceptions from the obligation to register
- Information on preliminary VAT returns
- Time limit for filing preliminary VAT returns
- VAT-refund procedure
- VAT-refund for diplomats and international organisations