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Tax Representation

for foreign companies in Austria

ABOUT GUTMANN CONSULTING

Gutmann Consulting offers clients a broad range
of fully integrated tax- and business consulting
services.

From fine-tuning your business plan, definition of the best legal
structure all the way to accounting, year-end closing and tax returns:
we are at your service!

Our approach combines insight and innovation from multiple disciplines
with business and industry knowledge to help your company
succeed.

With VAT becoming a major focus of many governments and regulations
becoming more complicated, it is essential to be aware and
ahead of the requirements. Engaging Gutmann consulting means less
stress for administrative hurdles, thus more time for your business!

Overview of regulations

Who needs a tax representative?

who has neither his residence or registered office nor a fixed establishment within the territory of the EU, and
who makes intra-EU supplies of goods, intra-EU acquisitions of goods or taxable supplies in Austria

except supplies or acquisitions

for which the recipient of the supply must pay VAT or
for which the tax liability is shifted to the recipient of the supply

Tasks of a tax representative

The tax representative must act as a person authorised to accept service on behalf of the foreign entrepreneur and must comply with all the fiscal obligations applying to the person he represents. He is authorised to exercise the rights enjoyed by the foreign entrepreneur.

Distance selling - Article 3 (3) – (7) Austrian VAT Act 1994

If goods are transported from an EU-Member State to Austria by a foreign supplier or on behalf of a foreign supplier, the supplies of goods are generally taxable where the goods are located at the time when dispatch or transport of the goods to the customer begins.

However, the goods can be taxable at the place where the goods are located at the time when dispatch or transport of the goods to the customer ends when delivers exceed the current threshold of EUR 35.000,-  and customers are e.g. privat individuals or taxpayers who are exempted from VAT without deduction of VAT.

In this case we strngly advise to seek professional advise as there might be a high risk that you do not comply with the Austrian tax regulations.

OUR SERVICES

As your tax representative,
we take care about all your fiscal
requirements, from initial registration to monthly, quaterly and yearly tax returns.

Engaging Gutmann Consulting means less administrative hurdles, thus more time for your business!

Fiscal Registration of your company

regarding VAT and other taxes

International tax adisory and consulting
Fiscal Representation

Tax returns, monthly tax statements, INTRASTAT, etc.

Appeals and representation

with tax authorities, including appeals

Application of all necessary licenses / registrations

tax, VAT, EORI

Correspondence with tax authorities

in all belongings

Contact us for further information!

Gutmann Consulting Steuerberatungs OG

Wampersdorferstraße 34
A-2486 Pottendorf

T +43 (0)2623 72357
M office@gutmann-consulting.at

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Gutmann Consulting
Steuerberatung / Unternehmensberatung

Mag.(FH) Alexander Gutmann
Mag.(FH) Claudia Gutmann

Wampersdorferstraße 34,
A-2486 Pottendorf

Tel.: +43 (0)2623 72357
Mail: office@gutmann-consulting.at