The rules for distance sales apply to supplies of goods were the goods are transported or dispatched from another Member State to consumers in Austria. Vice versa, the rules for distance sales apply also to supplies of goods from Austria to consumers of another Member State.
Where can I find information on distance sales?
General information on distance sales of goods as well as particular information on distance sales from another Member State to Austria are available on the Unternehmensserviceportal. Distance sales are generally taxable in the Member State where the goods are transported/dispatched to (Member State of Consumption). Instead of registering in each Member State of Consumption for VAT, taxpayers can register in only one Member State for the One-Stop-Shop and declare and pay the VAT for all distance sales within the European Union with just one electronic declaration.