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All Selling Partners must provide an Austrian VAT registration number by December 31, 2020, if required to be VAT registered in Austria. Under the Austrian Tax Amendment Law 2020, Amazon has an obligation to record and share data on Selling Partners who sell to Austrian customers with the Austrian Tax Authority including identity and transactional data. This identity data includes the Selling Partner’s VAT registration number in Austria.
The following non-exhaustive list of transactions are subject to Austria VAT and trigger a VAT registration obligation in Austria:
o You are established in Austria and make taxable supplies in excess of €30,000 per year.
o You are established outside of Austria and store goods in Austria for sale to customers.
o You make distance sales of goods to customers in Austria, delivered from another EU country, and the value of these sales exceeds €35,000 in the current or prior year.