If your business no longer requires an Austrian VAT number, it may be possible to apply for VAT de-registration with the Austrian tax authorities.

Common reasons for VAT de-registration include:

• stopping business activities in Austria
• no longer storing stock in Austria
• ceasing taxable sales in Austria
• moving to OSS-only reporting where applicable
• company closure or restructuring.

Processing Time

The Austrian VAT de-registration process can typically take up to:

12 weeks

from the date the application and all required supporting documents are submitted.

Please note:

• processing times can vary depending on the complexity of the case
• the tax authority may request additional information or clarification during the process
• delays are possible during busy filing periods or if outstanding obligations remain on the VAT account.

Important Before Applying

Before a VAT number can usually be de-registered, businesses may still need to:

• submit all outstanding VAT returns
• pay any outstanding VAT liabilities
• complete final EC Sales Lists or Intrastat filings where required
• confirm that no further taxable activities are taking place in Austria.

If there are unresolved compliance issues, the tax authority may delay or reject the de-registration request.

Final VAT Obligations

Even after submitting a de-registration request:

• VAT filing obligations generally continue until the de-registration is formally confirmed by the Austrian tax authority.

Businesses should therefore continue monitoring:

• filing deadlines
• tax office correspondence
• and any additional compliance requests.

Important Notes

• De-registration does not automatically remove previous VAT liabilities or audit obligations.
• The Austrian tax authority may still contact the business regarding historical filings or compliance checks after the VAT number has been closed.

If you are unsure whether your business qualifies for Austrian VAT de-registration, we recommend seeking professional VAT advice before submitting the application.