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Assignment of a Taxpayer Registration Number and a VAT Identification Number

For purposes of assigning a taxpayer registration number and a VAT identification number the Graz- Stadt tax office  needs the following fully completed forms:

  • Questionnaire on the occasion of assigning a taxpayer registration number (Verf 19);
  • Important: subsequently this taxpayer registration number must be indicated on all writing documents addressed to the tax office. This indication facilitates identification of the claimant and may help speed up the procedure;
  • Original signature card in the case of companies (Verf 26);
  • Copy of commercial register excerpt and/or Articles of Association in the case of companies;
  • Original certificate of registration as taxable person (entrepreneur) (U 70).

Foreign taxable persons (taxable persons without domicile or fixed establishment) in Austria receive an Austrian VAT-number only, if they separately apply for it and if they supply goods or services in Austria for which they have the right to deduct the input VAT or if they need it for intra-EU supplies or intra-EU acquisitions.

The application form needs to specify the reasons and must contain a detailed description of the taxable transactions in Austria, and has to name the orders, suppliers and customers. It is mandatory to submit the entrepreneurial certificate in original version.

No VAT-number will be issued, if applied for it for reasons of invoicing or rendering Recapitulative Statements for services only

Caution

Fiscal Administration of the Netherlands informs:

New VAT identification number for Dutch private individual businesses 

The Dutch Tax and Customs Administration announced a change in VAT identification numbers for Dutch private individual businesses from January 1, 2020.

Due to data protection rules all Dutch private individual businesses receive a new VAT identification number. The validity of the current VAT identification number of Dutch private individual businesses will end at the 31st of December, 2019. The new VAT identification number will be valid and active from the 1st of January 2020.

 From 1st of January 2020 EU businesses have to use the new VAT identification number of their Dutch customers as far as they are a private individual business in their invoices. - For goods and services supplied as from the 1st of January, 2020, the EU business has to use the new VAT identification number in the recapitulative statement as from 2020.

 EUbusinesses are advised to ask for the new VAT identification number of their Dutch private individual business customer before the 1st of January 2020, as far these businesses did not already provide it to their business partners.

 In case of questions please contact your tax representative or your competent local tax office. 

Factsheet (PDF, 46 KB)