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Tax representation, VAT management and obligations in Austria

Who needs to appoint a tax representative?


Appointing a tax representative is a legal obligation. This applies to every company based outside the European Union engaging in transactions taxable in Austria, such as:

Failing to appoint a tax agent is heavily punished by the Austrian tax administration and makes companies ineligible for VAT refund.

Moreover, please do note that European partners (furnishers, suppliers, clients, marketplaces…) systematically refuse to deal with non-European companies that failed to appoint a tax representative, as it would be too risky for them.

Why appoint a tax representative?

Beyond the legal obligation, tax representation is a simple and economical alternative to physical implantation by creating a branch or a subsidiary.

In fact, tax representation allows foreign companies to enter the Austrian market while avoiding the costs and constraints of physical implantation that involves the creation of a structure and the management of a separate accounting.

In particular, a foreign company that has appointed a tax representative in Austria will not be subjected to the corporate tax in Austria.

The activity is completely remote-controlled from abroad through the tax representative who will handle all the VAT-related obligations required by the Austrian tax administration: obtention of a VAT number, submission of periodic declarations and VAT payment, submission of requests for VAT refund, etc…

Choosing ASD Group is a safe choice

Intra-community VAT is a complex subject, constantly evolving. It requires an extremely detailed expertise.

By choosing ASD Group, you will receive the support of a team of tax experts in intra-community VAT. They will back you up day to day and help secure your activity.

Choosing ASD Group also means choosing a reliable partner, working with the Austrian tax administration for over 20 years. We will be the guarantor of your business in Austria and of your reputation with the Austrian tax services.

ASD Group is also a network of branches located in 25 countries within and outside the European Union.

ASD Group is also an innovative choice

The transformation and digitalisation of tax is becoming more widespread.

So as to be at the forefront of these digital tax issues, ASD Group has invested in developing platforms for online services, which make managing requirements and exchanges between taxpayers and the tax office much easier.

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