Doing Business Information for entrepreneurs
VAT regulations, supply of goods and services in Austria
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.
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
- VAT Identification Number
- Preliminary VAT Returns
- VAT-refund procedure
- VAT-refund for diplomats and international organisations
- One Stop Shop
- New e-commerce regulations from 1 July 2021
Post and Internet
The internet offers consumers an unprecedented variety of goods and the possibility of comparison. Online shopping is also on the upswing in Austria, and more and more goods are being ordered by consumers directly abroad via the internet. Here you will find legal background and tips for problem-free online shopping, as well as postal traffic and shipments of goods.