Austria makes Amazon liable for the sellers´ VAT obligations

Austria becomes the latest country to extend the VAT obligations of online sellers to marketplaces such as Amazon, Ebay, Alibaba and others.

Over the last two years, there has been a clear trend towards extending the liability of online marketplaces in relation to tax obligations of their sellers. This extension has different approaches. Italy requires Amazon to inform the tax authorities about sales made by each of their online sellers with Italian clients. Germany requires a proof of being registered for tax purposes. France is also planning to introduce an extended liability of online sellers. Finally, UK has a dedicated regime in place that also involves a potential liability of online marketplaces.

As from January 2020, Austria will require Amazon and other marketplaces to inform the Austrian tax authorities about sales made by each of their sellers. If this obligation is not met, tax authorities may make marketplaces liable for the obligations of their sellers.

The purpose of these changes is to reduce VAT fraud in the online sales industry. It also aims to mitigate distortion of competition made by VAT free sales of those sellers to complying with their VAT obligations.

We expect Amazon to react to these changes by closing the account of those sellers who are currently not complying with Austria VAT law.

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How can we help you?

If you are an online seller with Austrian clients, it is important that you check if you exceeded the threshold during last 5 years (statute of limitations in Austria). If you did, or if you are planning to do so any time soon, you must start your VAT registration immediately. Voluntary regularizations are more likely to reduce penalties from tax authorities.

Marosa will assist you with your Austrian VAT registration and your VAT obligations in any other European country. We will monitor the entire process from the initial application to the final VAT number allocation and ,if applicable, following regularization of your VAT obligations. Contact us to know more about our VAT registration services.

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