All sellers must provide an Austrian VAT Registration Number if you are required to be VAT registered in Austria.
Under the Tax Amendment Law 2020, Amazon has an obligation to share identity and transactional data on sellers making sales to Austrian customers with the Austrian Tax Authority. This identity data includes the sellers VAT registration number in Austria. Amazon may suspend selling privileges to customers in Austria if this is not provided.
Provide your Austrian VAT Registration Number on Seller Central here, by December 31, 2020.
The following non-exhaustive list of transactions are subject to Austria VAT and trigger a VAT registration obligation in Austria:
You can download an Amazon VAT Transactions Report on Seller Central which includes information on all of your supplies. Please navigate through: Reports > Fulfilment by Amazon > Amazon VAT transactions report .
If you are not required to be VAT registered in Austria, please ensure that you have uploaded any available VAT registration number held in another EU Member State on Seller Central here. For example, if you have a German VAT number, please upload this to Seller Central if it has not already been uploaded.
Find out more about the Austrian Tax Obligation.