EU VAT Number in Austria: How to Get and Check One

If you invoice across EU borders, the VAT number is the one detail that decides whether you charge tax or not. Get it wrong and the tax is yours to pay. This guide covers how the Austrian number works, how you get one, and how to check the number your customer gave you.

What an Austrian VAT number looks like

Austria issues a VAT identification number in the format ATU12345678: the country code AT, the letter U, then eight digits. The U is fixed and part of every Austrian number, which is why the country prefix here is three characters rather than the usual two.

Do not confuse it with two other numbers you will also be given:

Only the first one belongs on a cross-border invoice.

When you get one automatically, and when you have to ask

For most newly formed companies the number arrives without a separate application. When you register your business activity with the tax office, the VAT number is issued together with your tax number as part of that process.

There is one common exception. If you are below the small business threshold and therefore not charging VAT, you will not be given a number automatically. You then apply with form U15, stating why you need it: typically because you buy services from other EU countries and have to account for the tax yourself under the reverse charge rules, or because you sell to businesses abroad.

There is also an acquisition threshold to keep in mind. If you buy goods from other EU member states for more than 11,000 euros in a calendar year, you need a VAT number regardless of whether you charge VAT on your own sales.

Why the number matters on an invoice

Between businesses in different EU member states, the reverse charge mechanism usually applies: you invoice without Austrian VAT, and your customer accounts for the tax in their own country. That only works if you hold a valid VAT number and your customer does too, and if both appear on the invoice.

If your customer's number turns out to be invalid, the tax authority can treat the transaction as a domestic sale and ask you for the VAT you never charged. That is the practical reason to verify before you invoice, not after.

How to verify an EU VAT number

The EU runs a central system called VIES, the VAT Information Exchange System, which queries the national databases of all member states. Austria offers two levels of confirmation:

• Level 1 confirms only that the number exists and is currently valid.
• Level 2 additionally confirms that the number belongs to the name and address you supply.

Level 2 is the one that protects you, because a number can be valid while belonging to somebody else entirely.

You can run the check with our free VAT number checker. It validates the structure of the number first and then queries VIES directly, without registration. The tool's interface is currently in German, but it takes any EU VAT number.

Keep a record of the result. If a check later turns out to have been wrong through no fault of yours, having documented the query at the time of invoicing is what makes the difference.

Three mistakes that cost money

Checking once and never again. A VAT number can be withdrawn when a business closes or is struck off. For recurring customers, check again periodically rather than relying on a result from two years ago.

Using level 1 when level 2 was needed. Confirming that a number exists tells you nothing about who holds it.

Putting the wrong number in the imprint. Austrian disclosure rules require the VAT number, not the tax number. The two look nothing alike, but they are confused often enough to be worth stating.

What this has to do with your address

A VAT number is tied to a business, and a business needs an address the authorities can reach. For the tax office, the company register and your imprint, this has to be a real address where documents can be served, not a P.O. box.

If you are setting up in Austria from abroad, that address is often the first practical obstacle. Postservice.at provides a business address in Vienna that works for the company register, the trade authority and your imprint, in the first district.

Frequently asked questions

How long does it take to get an Austrian VAT number?

When it is issued as part of registering your business with the tax office, it usually arrives with the tax number. A separate application with form U15 takes longer, because the tax office reviews whether you actually need one.

Can I get an Austrian VAT number without a company in Austria?

Foreign businesses can be registered for VAT in Austria without forming an Austrian company, for example when they store goods here or exceed distance selling thresholds. Whether that applies to you is a question for a tax adviser, not a guide.

Is the VAT number the same as the EORI number?

No. The EORI number identifies you in customs procedures with countries outside the EU. It is a separate registration.

What if my customer has no VAT number?

Then the reverse charge does not apply and you generally invoice with Austrian VAT. A private customer never has one, which is the normal case for B2C sales.

Where do I find my own VAT number?

On the notification from the tax office, in your FinanzOnline account, and on any invoice you have already issued correctly.

Sources

• Austrian VAT Act (Umsatzsteuergesetz), Art. 28 on the issuing of VAT identification numbers
• European Commission, VIES VAT number validation
• Austrian Federal Ministry of Finance, form U15

Status: August 2026. This guide is general information, not tax advice.