Amazon – VAT registration requirement for Austria

Aug 6, 2020 | VAT Updates

VAT Updates Europe

Amazon – Request from Amazon Sellers to present their VAT registration number for Austria.

In compliance to Austrian tax law Amazon has an obligation to present the sellers VAT registration number to the Austrian Tax Authority. This has become a requirement especially for amazon sellers that have not yet registered for a VAT number in Austria.

These sellers are in danger of having their account suspended until they become compliant with the Austrian regulations.

As a result, companies selling their products in Austria through Amazon have to upload their registration number on Seller Central.

When do you need to have a VAT number in Austria?

The transactions that are subject to Austrian VAT and trigger a VAT registration obligation are listed below:

  • You are established in Austria and make taxable supplies in excess of €30k per year
  • You are established outside of Austria and store goods in Austria for sale to customers
  • You make distance sales of goods to customers in Austria, delivered from another EU country and the value of these sales exceed €35k in the current or prior year.

How to review your supplies to Austrian customers on Amazon?

You can navigate to: Reports -> Fulfilment by Amazon  -> Amazon VAT transactions report and then from there you can download the Amazon VAT Transactions Report on Seller Central which includes information on all of your sales.

If you are not required to be registered in Austria with a VAT number you can provide Amazon with any other VAT registration number that you currently have in another EU member state.

GVC can help you register a VAT number in Austria or any other country of your choice. Please contact us via the contact us page or just
schedule a call with us in order to receive a consultation from our sales team.

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