Austria TIN number guide
Firmenbuchnummer
In Austria, "Firmenbuchnummer" refers to the Commercial Register Number. The Commercial Register (Firmenbuch) is a public register maintained by the Austrian courts, and it contains important information about companies and legal entities
Format
For head offices up to 7 characters: up to 6 digits + last character is a letter (not case sensitive); In case of registered branches: Up to 10 characters: up to 6 digits + 1 letter (not case sensitive) + up to 3 digits
Abgabenkontonummer
The Abgabenkontonummer is a unique identification number assigned to individuals and entities for tax-related purposes. This number is used to track and manage tax payments, returns, and other financial transactions with tax authorities
Format
Abgabenkontonummer(The Austrian tax identification number) consists of 2 digits for the issuing tax office (Finanzamtsnummer) and 7 digits for the subject and a check digit (Steuernummer).
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Umsatzsteuer-Identifikationsnummer(UID)
The Umsatzsteuer-Identifikationsnummer (UID) in Austria is the Value Added Tax Identification Number (VAT ID) assigned to businesses for transactions involving the exchange of goods and services within the European Union (EU)
Format
9 characters. The first character is always ‘U’
Gemeindenummer
In Austria, "Gemeindenummer" translates to "municipality number" in English. The Gemeindenummer is a unique identification number assigned to each municipality (Gemeinde) in Austria. These numbers are used for administrative and statistical purposes and help identify and differentiate between various municipalities across the country.
Frequently Asked Questions
My Austrian client suddenly deducted 20% from my invoice — what is section 99 EStG withholding?
When a non-resident (foreign) individual or company provides certain services in Austria — including commercial consulting, technical consultancy, market research, or artistic performances — the Austrian client is legally required to withhold a 20% income-tax advance under § 99 of the Einkommensteuergesetz (EStG) and remit it to the Finanzamt by the 15th of the following month. The deduction applies to the gross payment including reimbursed expenses. [1] If your home country has a double-tax treaty (DTA) with Austria that eliminates Austrian taxation, you can eliminate the deduction by providing your client with Form ZS-QU 1 (natural persons) or ZS-QU 2 (legal persons) — a certificate of residence issued by your foreign tax office. Without this certificate, the Austrian client faces personal liability if they skip the withholding. [2]
I crossed the Kleinunternehmer threshold mid-year — do I owe VAT on all my previous invoices?
From 1 January 2025 the Austrian Kleinunternehmerregelung (small business VAT exemption) threshold is €55,000 gross annual turnover, replacing the old €35,000 net figure. [3] If you exceed €55,000 by more than 10% in a calendar year (i.e., revenue tops €60,500), VAT liability is applied retroactively to all transactions in that entire calendar year — not just to transactions after the breach. If you exceed the limit by 10% or less, the exemption continues through the end of that year but is lost from the following year. Businesses must file Umsatzsteuererklärungen for the affected year and charge VAT on previously exempt invoices, a significant cash-flow shock. [4]
As an EU company, can I use Austria's small-business VAT exemption without getting a full Austrian UID?
Yes — since 1 January 2025 EU-based enterprises can apply Austria's VAT small-business exemption for their Austrian sales without a full local UID registration, provided two turnover tests are met simultaneously: (1) Austrian domestic turnover must not exceed €55,000 in the current or prior calendar year, and (2) total EU-wide turnover must not exceed €100,000 in the current or prior calendar year. [5] You must first notify your home-country tax authority, which then issues a special SME identification number carrying the suffix -EX. The exemption is only valid once this -EX number is issued; invoicing Austrian customers as VAT-exempt before receiving it is non-compliant. Exceeding either threshold — even briefly — terminates the exemption for the remainder of the year. [6]
How do I get an Austrian UID-Nummer as a non-established foreign company, and why does it take so long?
Non-resident businesses that must charge Austrian VAT — typically because they deliver goods or services in Austria and are not using the OSS scheme — apply to Finanzamt Österreich, Dienststelle Graz-Stadt (not their local Finanzamt), submitting Form Verf 19 and supporting documents by post. [7] The process typically takes 7–8 weeks; there is no statutory deadline forcing the Finanzamt to issue the UID faster. The UID will not appear in the EU VIES database immediately after issuance — allow several additional business days. Issuing invoices with a claimed UID before official issuance voids your customer's input-tax deduction right, creating B2B friction and potential audit exposure for both parties. Businesses obligated to register must do so before making their first taxable Austrian supply. [8]
Does Austria's cash register obligation (Registrierkassenpflicht) apply to my business if I occasionally accept cash?
The Registrierkassenpflicht applies to any business whose net annual turnover exceeds €15,000 and whose cash receipts in that year exceed €7,500 — both thresholds must be breached simultaneously. [9] Qualifying businesses must use a tamper-proof electronic cash register that meets the RKSV (Registrierkassensicherheitsverordnung) technical standard and register it via FinanzOnline. From 1 January 2026 the outdoor/market-stall "cold hands" exemption threshold was raised to €45,000 annual revenue. Foreign businesses with a taxable presence in Austria are subject to the same obligation as domestic ones; operating without a compliant system is a financial administrative offence subject to penalties under the Bundesabgabenordnung (BAO). [10]
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