AustriaManual

Intrastat returns in Austria

Frequency of Filing and Due Date of Intrastat Returns in Austria

Like in most EU countries, Austrian Intrastat returns are filed monthly. They follow the calendar month.

The due date to file these returns is the 10th working day of the following month.

The amounts must be reported in Euro currency.

Austrian Intrastat Thresholds

The following annual Intrastat thresholds apply in Austria (calendar year):

  • Type of Intrastat return
    Threshold
  • Standard
    Arrivals: EUR 1,100,000
  • Standard
    Dispatches: EUR 1,100,000
  • Detailed
    Arrivals: EUR 12,000,000
  • Detailed
    Dispatches: EUR 12,000,000

Austria requires the submission of a detailed Intrastat return when exceeding the threshold of 12 million on intra-Community dispatches or arrivals. The detailed Intrastat return implies introducing the individual calculation of the statistical value.

These submission thresholds are computed annually according to the calendar year. Once the threshold is exceeded, a calendar year needs to be completed under the threshold in order to stop filing these returns. For example, if a company exceeds the threshold in March 2023 on arrivals, Intrastat returns for arrivals are due until December 2024. These thresholds are calculated according to the invoice value.

Reporting of Specific Scenarios in Austria

The transactions reported in the Intrastat return are usually standard sales from one taxable person to another. However, several scenarios have specific reporting requirements.

Each type of movement of goods is reported in Intrastat returns according to a “Nature of transaction code.”  For example, code 11 is used for a standard sale between two parties with change of ownership on the goods traded; also, distance sales of goods have a specific nature of transaction code (code 12).

Nil and Corrective Intrastat Returns in Austria

If there are no transactions to be reported in a given period, a nil Intrastat return must be filed in Austria.

Concerning corrective returns, data reported in the Intrastat return that was incorrect at the time when the return was submitted must be corrected.

The reporting period to be corrected is the month to which the correction relates. Intrastat returns that were submitted can be either deleted (option “D – deletion of declaration”) or replaced (option “R – replacement of declaration).

To simplify the reporting of Intrastat returns, a corrective return is only required in the following cases:

  • Data regarding the concepts “invoiced amount” or “statistical value” respectively have to be corrected only, if the original value should change by an amount of over EUR 1.000.
  • Information regarding the fields “net mass” or “supplementary unit” respectively have to be corrected only, if the original quantity should change by 5% after correction.
  • Data contained in other fields has to be corrected only if the invoiced value of the relevant CN8 code exceeds EUR 1.000.

Find more information about correcting Austrian Intrastat returns in Austria in the Intrastat guidelines and RTIC Help guidelines published by the Austrian statistics authorities.

Intrastat Penalties in Austria

If you do not submit an Intrastat return, you will first receive a reminder, after a first reminder, you will receive an RSb letter from Statistics Austria with a request to report. If this request is still not attended, Statistics Austria will forward this infringement to the magistrate or the district authority. These authorities can subsequently impose penalties.

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