{"id":24476,"date":"2017-01-24T15:52:35","date_gmt":"2017-01-24T14:52:35","guid":{"rendered":"https:\/\/tax-austria.at\/?page_id=24476"},"modified":"2026-08-17T19:01:01","modified_gmt":"2026-08-17T17:01:01","slug":"e-commerce","status":"publish","type":"page","link":"https:\/\/tax-austria.at\/es\/e-commerce\/","title":{"rendered":"E-Commerce"},"content":{"rendered":"\n<h3 class=\"wp-block-heading has-text-align-center\"><strong>VAT &amp; Fiscal Representation<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Cross-border trade is not limited locally or regionally\u2014a major advantage. However, Value Added Tax (VAT) is a complex topic.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The following points must be taken into account, among others:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Who are you selling to<\/strong> \u2013 B2B or B2C?<\/li>\n\n\n\n<li><strong>Which VAT rate applies?<\/strong> What different tax rates exist within the online shop?<\/li>\n\n\n\n<li><strong>What threshold amounts exist?<\/strong> What needs to be done if a threshold is exceeded?<\/li>\n\n\n\n<li><strong>Are there relevant tax regulations in the destination country<\/strong> that must be complied with?<\/li>\n\n\n\n<li><strong>What special regulations apply to digital products &amp; services<\/strong> \u2013 the Mini One-Stop Shop (MOSS)?<\/li>\n\n\n\n<li><strong>How does e-commerce work with non-EU countries?<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">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) \u2013 see Fiscal Representation.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>VAT &amp; Fiscal Representation Cross-border trade is not limited locally or regionally\u2014a major advantage. However, Value Added Tax (VAT) is a complex topic. The following points must be taken into account, among others: For foreign companies, particularly those from non-EU countries, an Austrian fiscal representative is required for certain taxes and duties (e.g., VAT, payroll&hellip;&nbsp;<\/p>\n","protected":false},"author":7,"featured_media":14427,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":"","_themeisle_gutenberg_block_has_review":false,"_ti_tpc_template_sync":false,"_ti_tpc_template_id":"","footnotes":""},"class_list":["post-24476","page","type-page","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/pages\/24476","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/comments?post=24476"}],"version-history":[{"count":1,"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/pages\/24476\/revisions"}],"predecessor-version":[{"id":24478,"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/pages\/24476\/revisions\/24478"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/media\/14427"}],"wp:attachment":[{"href":"https:\/\/tax-austria.at\/es\/wp-json\/wp\/v2\/media?parent=24476"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}