Austrian EC Sales Lists (ESL)

If an Austrian VAT registered business, resident or non-resident, is selling goods or services to other VAT registered companies in Europe, then an EC Sales List (ESL) return may be required.  These may also be known as recapitulative statements.  This is in addition to the regular Austrian VAT return or Austrian Intrastat.

When do Austrian EU Sales List reports have to be completed?

If an Austrian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Austrian border, then this may have to be reported in the ESL.

There is no reporting threshold.

When should Austrian ESLs be filed?

ESLs are filed in Austria on the same basis as VAT returns i.e. monthly for businesses with an annual turnover of over EUR100,000 and quarterly for those businesses with an annual turnover of less than EUR100,000. The filing date is the last day of the month or quarter following the reporting period (monthly/quarterly) end.

Austrian ESL filings are submitted electronically through FinanzOnline. Penalties for late or incorrect Austrian ESL filings follow the same rules as those for late or incorrect Austrian VAT returns.

Need help with your Austrian VAT compliance?

Researching Austrian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade. 

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