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Is a deregistration at Austrian tax office necessary for a distance selling company which is VAT liable in Austria in order to participate in EU-OSS in another member state?
Answer:
No, a deregistration is not necessary. Austrian tax office recommends send an information about the participation of EU-OSS in another member state in order to avoid reminders for the filing of VAT returns. A deregistration would also mean that vies VAT ID (ATU number) loses its validiy.
For further information, please contact TAX AUSTRIA team at office@tax-austria.at
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