Identification Numbers for E-Commerce Businesses in Austria

Depending on storage locations, imports, intra-EU movements of goods, product types, and business models, several identification numbers may be required in Austria.

Value-Added Tax – Registration When Taxable Transactions Occur or Goods Are Stored in Austria

Companies require a value-added tax registration as soon as taxable transactions are carried out in Austria or goods are stored there.

VAT Identification Number

General designation: VAT identification number
Country-specific designation in Austria: Umsatzsteuer-Identifikationsnummer UID
Relevance: Required when taxable transactions are carried out in Austria, when goods are stored in Austria, or when intra-Community supplies are made from Austria.
Example: Use of a fulfillment warehouse in Austria by a non-Austrian e-commerce company.
Relationships: Prerequisite for Intrastat Declarations, mandatory indication on invoices, and basis for accounting records.
Special arrangements: One-Stop-Shop OSS and Import-One-Stop-Shop IOSS.

Intrastat – Reporting Obligation for Intra-EU Movements of Goods

Within the European Union, movements of goods must be reported for statistical purposes once certain thresholds are exceeded.

Intrastat Declaration

General designation: Intrastat declaration
Country-specific designation in Austria: Intrastat-Meldung
Relevance: Required when statistical thresholds for movements of goods between EU Member States are exceeded.
Example: Transfer of goods from a warehouse in Germany to a warehouse in Austria.
Relationships: Usually requires an existing VAT identification number.

Customs – Identification for Imports and Exports Involving Austria

When trading with countries outside the European Union, companies must be clearly identified for customs procedures.

EORI Number

General designation: EORI number
Country-specific designation in Austria: EORI number
Relevance: Required when goods are imported into Austria from third countries, when goods are exported from Austria to third countries, or when companies submit their own customs declarations.
Example: Import of goods from a third country directly into Austria.
Relationships: Leads to the assessment of import VAT and may be linked to VAT registration.

Excise Duty – Registration Obligation for Excise Goods

For certain goods such as alcohol, energy products, or tobacco products, additional tax registration obligations apply.

Excise Duty Registration

General designation: Excise duty registration
Country-specific designation in Austria: Excise authorization or excise warehouse authorization
Additionally relevant: EMCS Excise Movement and Control System
Relevance: Required when excise goods are produced, stored, or traded in Austria.
Example: Sale of alcoholic beverages to customers in Austria.
Relationships: For imports, a combination of EORI number and excise registration may be required.

Packaging – EPR Registration for Deliveries of Packaged Goods to End Consumers

Companies that deliver packaged goods to private end consumers in Austria are subject to extended producer responsibility for packaging.

EPR Registration for Packaging

General designation: EPR registration for packaging
Country-specific designation in Austria: Registration with an authorised collection and recovery system under the Austrian Packaging Ordinance
Relevance: Required when packaged goods are first placed on the Austrian market for end consumers.
Example: Shipping consumer goods in shipping packaging to customers in Austria.
Relationships: Registration typically takes place through an approved collection and recovery system.

Waste Electrical and Electronic Equipment – Registration When Electrical Equipment Is Placed on the Market

When electrical or electronic devices are sold in Austria, extended producer responsibility obligations apply for the disposal of waste equipment.

WEEE Registration

General designation: WEEE registration
Country-specific designation in Austria: Registration in the Elektroaltgeräte Koordinierungsstelle Austria EAK register
Relevance: Required when electrical or electronic equipment is placed on the Austrian market.
Example: Sale of household appliances or consumer electronics to customers in Austria.
Relationships: When devices contain batteries, additional battery registration may also be required.

Electrical Batteries – Separate EPR Registration for Batteries or Battery-Powered Products

For batteries and products containing integrated batteries, separate producer registrations exist within the framework of extended producer responsibility.

Battery Registration

General designation: Battery registration
Country-specific designation in Austria: Registration in the battery coordination system under the Austrian Batteries Ordinance
Relevance: Required when batteries or devices with integrated batteries are placed on the Austrian market.
Example: Sale of electronic devices with integrated lithium batteries.
Relationships: Independent from packaging registration and may additionally apply alongside WEEE registration.

Invoicing – Obligation to Use Statutory Identification Numbers Correctly

Invoices must display statutory identification numbers correctly so that tax obligations can be fulfilled and verified.

Mandatory Information on Invoices

Relevance: Mandatory indication of the VAT identification number for certain B2B transactions as well as correct presentation of tax notes.
Relationships: Incorrect invoicing directly affects VAT compliance and accounting accuracy.

Accounting – Systematic Processing of All Registrations and Identification Numbers

All registrations must be processed correctly in accounting and ERP systems so that tax reporting remains consistent.

Proper Accounting Processing

Relevance: Correct processing of VAT identification numbers, EORI numbers, excise registrations, and EPR registrations.
Relationships: Deviations between ERP systems, marketplace data, and tax declarations increase the risk of audits.

Data Protection – Organisational Obligations When Processing Personal Data

E-commerce companies regularly process personal data of customers and must therefore comply with the requirements of the General Data Protection Regulation.

Data Protection Obligations

Supervisory authority: Austrian Data Protection Authority DSB
Relevance: No separate identification number for typical e-commerce companies, but extensive organisational obligations exist under the General Data Protection Regulation.

Digital Identity – Access Requirements for Austrian Administrative Portals

For tax and administrative procedures in Austria, access to electronic government portals is required.

Electronic Administrative Access

Relevance: No separate economic identification number, but systems such as FinanzOnline or the Unternehmensserviceportal are required to handle administrative procedures digitally.
Relationships: Electronic procedures require identification of the company or its legal representative.

Anti-Money Laundering – Relevance Depending on the Business and Payment Model

For typical goods-based e-commerce companies, there are generally no specific registration numbers for anti-money laundering purposes, but obligations may arise depending on certain financial or payment models.

Anti-Money Laundering Obligations

Relevance: No specific registration number for typical goods-based e-commerce companies, relevant only for certain financial or payment models.
Supervisory authority: Austrian Financial Market Authority FMA.

Creating Transparency About Registration Requirements

Identification numbers form part of a broader compliance structure and should be considered in relation to the respective business model. If there are questions regarding registration requirements or the classification of specific obligations, DutyPay serves as a contact point for the Austrian market.