安博VAT小讲堂｜奥地利增值税基础知识

奥地利是欧盟最繁荣的国家之一，近年来网上销售的增长速度明显快于实体店销售。作为Amazon欧洲站新星，奥地利强大的购买力受到了越来越多中国卖家的青睐。今天，安博小编先带大家一起来了解学习奥地利增值税基本知识，助力卖家们掘金新生地。

Distance selling

The current threshold in Austria is 35,000 Euro (since 1 January 2011).

远程销售阈值

奥地利从2011年1月1日起远程销售阈值是35000EUR。

Current legal basis

In general, if goods are dispatched or transported from an EU-Member State to Austria by a foreign supplier or on behalf of a foreign supplier to the below-mentioned customers, the supplies of goods are generally taxable where the goods are located at the time when dispatch or transport of the goods to the customer begins.

For distance selling however, there are special rules. Article 3 (3) – (7) Austrian VATAct 1994 stipulates that the place of supply of goods dispatched or transported by or on behalf of the supplier from an EU-Member State to another is the place where the goods are located at the time when dispatch or transport of the goods to the customer ends. Distance selling regime applies to certain types of recipients (especially private individuals as Amazon final consumers).

目前法律依据

一般来说，如果货物是由欧盟境外的（非欧盟，例如我们中国企业）卖家在欧盟-成员国内有仓储，向奥地利消费者销售并从欧盟成员国仓库发货，则一般应在欧盟境内的货物所在地（发货国）征税。

然而，第3（3)-(7）条奥地利VATACT1994的远距离销售制度规定为由欧盟境外的卖家从位于欧盟-成员国（非奥地利的欧盟国家）仓储向奥地利终端消费者销售并发送商品，远程销售制度特别适用于作为亚马逊B2C贸易的卖家。

Example例:

德国企业家或在德国有仓库的中国企业家将货物从德国转移到奥地利的个人买家。一年销售总额超过35000欧元的门槛，那么从超过35000欧开始的销售额，则在奥地利须缴纳增值税。德国企业家或中国企业家必须为在奥地利注册增值税号并在奥地利缴税，发给这些奥地利个人的发票必须显示奥地利的增值税税率！

注：根据1994年《奥地利增值税法》第6条第1款第27项，没有在奥地利建立业务或没有永久地址的企业家没有资格使用小企业计划，（也即奥地利的小企业计划不适合没有奥地利仓储的企业卖家。）

How to calculate the threshold

The delivery threshold must be calculated separately for each member country. When calculating the delivery threshold, only sales from distance selling regime should be taken into account.

Intra-community deliveries, charges for the delivery of new vehicles, charges for the delivery of excise goods and sales subject to differential taxation are excluded.

Entrepreneurs from other EU countries who deliver to private individuals in Austria must invoice with Austrian sales tax from the following time:

1. If the delivery threshold is exceeded in the previous year:billing with Austrian VAT from the 1st turnover of the current year. 2. If the delivery threshold is exceeded in the current year:Invoicing with Austrian VAT from the sales with which the delivery threshold was exceeded.

奥地利远程销售阈值如何计算

每个国家发往奥地利的销售额分开计算，然后把非奥地利国家发奥地利的销售加总，用这个加总值来计算远程销售额，看是不是超过奥地利阈值（35000欧元）。

库存来自其他欧盟国家/地区的企业卖家符合如下其中一种情况，须开始注册奥地利税号并在奥地利缴纳增值税：

1.如果上一年超过远程阈值35000欧元：从当年的第一笔营业额开始需在奥地利计算奥地利增值税。 2.如果当年超过远程销售阈值，则从超过交货阈值的销售开始计算奥地利增值税。

New EU regulation 2021

Please note that the threshold will be generally abolished beginning with 2021. That means from 2021 on distance sales will have to be taxed in each EU member state where the dispatch or transport ends.

2021年欧盟新法规

请注意，欧盟新法规从2021年开始取消该远程销售阈值。这意味着从2021年开始，远程销售将会在欧盟成员国按发货国或目的国征税，而不会存在上述销售阈值。

Application for a tax account number or a VAT number

Following documents are required for application.

· Verf 19: questionnaire for the assessment procedure

In addition: indication of sales channels (e.g.homepage, catalogue etc.)

Note:distance sellers are usually not allocated a VAT number since they only need a tax account number to account for the VAT due. However, if they need a VAT number, they have to fill in form ‘Verf 19’ giving sufficient reasons for their request.

· Verf 26: specimen signature sheet

· Valid VAT number or certificate of registration as taxable person (entrepreneur) issued by the Tax Office of the country the entrepreneur has established his business in (original)

· Copy of the company statutes

· Copy of the manager’s passport / ID

· Copy of the certificate of registration

申请奥地利增值税号需要什么注册资料？

申请需要以下文件：

·（1）评估问卷(Verf19)

注意：远程销售商通常税局不下发增值税号， 但是，如果他们需要一个增值税号，则必须填写“ Verf 19”表格，以充分说明其要求。

·（2）申请签名表(Verf 26)

·（3）公司在其国家/地区开展业务的国家/地区的税务局签发的有效的增值税号或注册证明（应纳税人）

·（4）公司章程的扫描件(备用)

·（5）法人护照/身份证复印件

·（6）公司营业执照复印件

Tax Representative

The appointment of a Fiscal Representative is only mandatory if the supplier has no permanent address, seat or fixed establishment in an EUMember State and if there is no appropriate mutual agreement procedure. The fiscal representative has to be an authorized recipient as well.

税务代表

只有在卖家在欧盟成员国内没有固定地址，所在地或固定机构并且没有合法的双方协议的情况下，才必须任命财务代表。财务代表也必须是授权作为税局信件的收件人。

Disclosure/ Report of Incorrect or Incomplete Tax Declaration

If you have exceeded the Austrian distance selling threshold of EUR 35,000 Euro in previous years, but have not declared these supplies in Austria, you have to subsequently correct this and declare them in Austria. You can either report an incorrect or incomplete tax declaration to the tax authorities or fully disclose these supplies.

披露/报告不正确或不完整的纳税申报表

如果您在过去几年中超过了奥地利远距离销售35,000欧元的门槛，但尚未在奥地利申报这些销售，则必须随后更正此状况并在奥地利申报。您可以向税务机关报告不正确或不完整的纳税申报单，也可以完全披露这些销售状态。

Submission of VAT Returns

In Austria there are VAT advance preliminary returns and VAT annual final returns.

· a. Preliminary VAT return

· b. Annual VAT return

提交增值税申报表

在奥地利，增值税申报须提交预付款初报和增值税年报税表。

--预付款初报（也即月报或者季报）

（1）截至申报日期是下个月的第二个月15日，（例如5月的销售报告，须在7月15日之前提报）

（2）应缴增值税：最迟在下个月的第二个月15日付款

▫年度应纳税营业额（净额）申报表

1.如果一年税前销售额小于35,000欧元无需提交月报或者季报。

2.如果一年税前销售额大于35,000欧元小于100,000欧元，则可以季度申报。

3.如果一年税前销售额超过100,000欧元，则须月报。

--增值税年报税表（也即年报）

可以通过线上或者纸质邮寄提交方式提交。网上提交的截至日期是下一年的6月30日，纸质邮寄提交的截至日期是下一年的4月30日。