Austria – Intrastat / EC Sales list
Intrastat is a mechanism for collecting information and creating statistics on the movement of commodities between member states of the European Union’s internal market (EU).
An Austrian company must produce an EC Sales List (ESL) detailing each EU customer and the value of supplies and services provided during the given period.
Learn more about Intrastat and ESL in Austria in our comprehensive guide below.
Intrastat in Austria
If a company’s annual turnover surpasses the specified thresholds, Intrastat reporting is mandatory. The report should be submitted to the relevant authorities within ten working days following the end of the reporting month.
If an invoice isn’t received, the goods declaration is deferred to the next month. Should an invoice still not be received in the subsequent month, the system will use the purchase order to assign value to the goods and document their movement.
| Type of Intrastat: | Standard Return |
| Arrivals | EUR 750,000 |
| Dispatches | EUR 750,000 |
Selling in Austria?
ESL in Austria
A VAT-registered company in Austria that delivers products or services to a VAT-registered customer in another EU country must notify and submit the return electronically to the Austrian Tax Authorities.
The company must produce an EC Sales List (ESL) detailing each EU customer and the value of supplies and services provided during the period.
The ESL details:
- the customer
- the relevant country codes
- the value of goods or services
| Frequency: | Description |
| Monthly | The total amount of ICS exceeds EUR 100,000. |
| Quarterly | The total amount of ICS does not exceed EUR 100,000 |
| Deadlines | Description |
| Monthly | End of the month following the end of the period |
| Quarterly | End of the month following the end of the period |
In Austria, no ESL return is necessary if no transactions are to be recorded in a particular time.
Last Updated:12/10/2023
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