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EU One Stop Shop (EU-OSS) – First practical experiences in Austria

08/11/21

On 1 July 2021, the measures of the EU e-commerce package entered into force, introducing the EU-OSS. There are several special features which foreign non-EU taxable persons and Austrian taxable persons should consider:

  • If a foreign taxable person registers for the EU-OSS and uses Austria as Member State of identification, invoices have to be issued for distance sales of goods.
  • The EU-OSS declarations can only be submitted in German, not in English.
  • The OSS system and the assessment procedure are two independent procedures. Therefore, deregistration from the assessment procedure is necessary if only goods or services are supplied to which the EU-OSS applies.
  • Returns for supplies made prior to July 2021 have to be declared in the normal VAT returns for the month the returns took place.
  • Adjustments of EU-OSS declarations are only possible within a 3-year period. If the 3-year time limit is exceeded, the adjustments need to be made within the assessment procedure.
  • A refund of input VAT cannot be requested via the EU-OSS. Input VAT has to be claimed via the VAT refund procedure or, if the taxable person is registered in Austria, in the course of the assessment procedure.
  • If the EU-OSS is used, Intrastat declarations must still be filed in Austria. At present, there is still no written guidance available.
  • Joint audits are not mandatory in Austria.

Author: Selina Siller & Rupert Wiesinger

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Copyright and Publisher: PwC Österreich GmbH Wirtschaftsprüfungsgesellschaft, Donau-City-Straße 7, 1220 Vienna, Austria

Editor: Eva Ebner, eva.ebner@pwc.com

The above information is intended to provide general guidance only. It should not be used as a substitute for professional advice or as the basis for decisions or actions without prior consultation with your advisors. While every care has been taken in the preparation of the publication, no liability is accepted for any statement, option, error or omission.

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