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.
Companies based outside the EU engaging in taxable transactions in Austria need to appoint a fiscal representative when they are:
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.
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:
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.
Several entities can act as fiscal representatives in Austria, as per Austrian tax laws, such as:
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:
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.