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E-COMMERCE
Checking Sub‑contractors
Entrepreneurs should especially scrutinise new business partners. Various official platforms and databases, as well as internet research, can help with this.
Shell companies are not a new phenomenon, but their number is continuously increasing. Shell companies are defined as enterprises that generally do not carry out any genuine business activity, but are operated for the purpose of evading taxes or fraudulently obtaining social benefits. They employ ever more complex structures that are not immediately recognisable as fraudulent.
Collaboration with shell companies
In the event of collaboration with shell companies, not only the fraudsters themselves face tax or financial‑criminal consequences, but also properly operating companies can suffer significant damage. They risk that operating expenses and input‑tax deductions are not recognised by the tax office or that financial‑criminal investigations are launched. Particular caution is required in the construction and cleaning sectors. Here the client is liable under the statutory contractor liability (AuftraggeberInnenhaftung, AGH) for the social‑security contributions and other wage‑related charges that must be paid for the employees of the contracted (shell) company.
The following points should be checked:
Collaboration with shell companies
In the event of collaboration with shell companies, not only the fraudsters themselves face tax or financial‑criminal consequences, but also properly operating companies can suffer significant damage. They risk that operating expenses and input‑tax deductions are not recognised by the tax office or that financial‑criminal investigations are launched. Particular caution is required in the construction and cleaning sectors. Here the client is liable under the statutory contractor liability (AuftraggeberInnenhaftung, AGH) for the social‑security contributions and other wage‑related charges that must be paid for the employees of the contracted (shell) company.
The following points should be checked:
- A written correspondence (at least via e‑mail) with the contractor should always be maintained, and order forms, invoices, site documentation and delivery notes should be requested in writing. Purely oral correspondence or communication solely via WhatsApp or SMS is to be avoided.
- Copy of identification: Always request a copy of the relevant IDs (managing director, foreman, authorised representative, etc.).
- Valid trade licence: Verify via Firmen A‑Z (firmen.wko.at) or GISA (gisa.gv.at).
- Current extract from the commercial register: Obtain via “justizonline.gv.at/jop/web/firmenbuchabfrage”.
- Valid VAT number (Level‑2 check): The check can be performed via “https://ec.europa.eu/taxation_customs/vies/#/vat-validation” or via FinanzOnline.
- Shell‑company list: The Ministry of Finance continuously updates the list of registered shell companies at “https://service.bmf.gv.at/service/allg/lsu/”.
- HFU list: This is particularly relevant in the construction and cleaning sectors. It can be accessed via “sozialversicherung.at/agh-frontend-extern/views/dienstgeber_hfu_suchen.xhtml”.
- Public appearance: If the contractor has a website, check who is listed in the imprint.