Normally, non-EU businesses have to pay import VAT to Austrian customs as soon as their goods cross the border. However, Austria uses a Postponed VAT Accounting system that allows VAT-registered businesses to delay import VAT payments.
Who can use PVA in Austria?
You have to be registered for VAT in Austria to use this scheme, and you can only defer import VAT on goods imported for business use.
How does it work?
Customs assesses the VAT on imports as they usually would, so you’ll have to indicate in the customs declaration that you’re using PVA. You then report and pay the VAT in your VAT return for the period in which the goods were released into Austria.
You can report and reclaim the import VAT on the same return.