VAT & Fiscal Representation
Cross-border trade is not limited locally or regionally—a major advantage. However, Value Added Tax (VAT) is a complex topic.
The following points must be taken into account, among others:
- Who are you selling to – B2B or B2C?
- Which VAT rate applies? What different tax rates exist within the online shop?
- What threshold amounts exist? What needs to be done if a threshold is exceeded?
- Are there relevant tax regulations in the destination country that must be complied with?
- What special regulations apply to digital products & services – the Mini One-Stop Shop (MOSS)?
- How does e-commerce work with non-EU countries?
For foreign companies, particularly those from non-EU countries, an Austrian fiscal representative is required for certain taxes and duties (e.g., VAT, payroll taxes, air travel tax, insurance tax) – see Fiscal Representation.
