A fiscal representative in Austria should be appointed by taxpayers from third countries (outside the EU) who do not have their primary business location or a fixed establishment within the country. The representative will be responsible for complying with Austrian tax laws, facilitating communication with tax authorities, and handling various tax-related matters. We can help you with fiscal representation within the country and provide support in the process of company formation in Austria.
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Requirements for appointing a fiscal representative in Austria
Companies based outside the EU engaging in taxable transactions in Austria need to appoint a fiscal representative when they are:
- importing goods to Austria from non-EU countries;
- exporting goods from Austria to non-EU countries;
- purchasing goods within Austria that originated from other EU member states;
- selling and supplying goods from Austrian businesses to businesses located in other EU member states;
- selling and providing goods and services directly to consumers in Austria, including through online marketplaces.
In these cases, appointing a fiscal representative in Austria is mandatory. For European countries, fiscal representation is not obligatory, but it can be done voluntarily.
We offer comprehensive services for company registration in Austria, as well as assistance with fiscal representation.
VAT registration in Austria
Companies must apply for VAT registration with the Austrian tax authorities before commencing business activities. Non-EU companies cannot directly register for VAT and must appoint a fiscal representative in Austria, who will handle all VAT obligations on behalf of the non-EU company.
To complete the VAT registration process, the following documents may be necessary:
- application form;
- copy of the articles of association;
- trade register extract;
- VAT liability certificate;
- power of attorney;
- proof of activity within Austria, such as a contract or order form.
Late submission of the registration application may result in financial penalties. The VAT number will be assigned in approximately one month. Austria applies three different VAT rates: a standard rate of 20%, an intermediary rate of 13%, and a reduced rate of 10%.
We can also help with VAT registration when you open a company in Austria.
Who can be appointed as a fiscal representative in Austria
Several entities can act as fiscal representatives in Austria, as per Austrian tax laws, such as:
- qualified chartered accountants who have their residence or registered office in Austria; our partner accountants in Austria can be appointed in this case;
- licensed Austrian lawyers with their residence or registered office in Austria;
- authorized notaries with their residence or registered office in Austria;
- members of a particular association within the Austrian Economic Chamber who work as forwarding agents;
- entrepreneurs who have their residence or registered office in Austria, provided they demonstrate the ability to meet fiscal obligations.
Statistics about Austrian tax revenue
Looking at the latest statistics, Austria’s tax revenue is showing a significant increase. The statistics were collected from the OECD, for the year 2021:
- 51,877 million euros were collected from the taxes on income, profits, and capital gains;
- 47,013 million euros were collected from the taxes on goods and services;
- Social security contributions accounted for 62,259 million euros to the total tax revenue;
- The total tax revenue for Austria in 2021 was 175,796 million euros.
If you are looking to start a business in Austria or need fiscal representation, please contact our specialists for guidance and assistance. No matter if you need help with tax obligations or you are starting a new company, our team offers personalized services to meet your business goals and needs.