Online check of the value-added tax number – VAT

In daily business life, the role played by the value-added tax number is becoming more and more important. No matter whether it is a question of cross-border trade and provision of services, acknowledgement of the entrepreneurial status or the deduction of input tax.

Therefore, you are requested to permanently check the value-added tax numbers of your business connections – if your business partner’s value-added tax number does not exist or is invalid, this can have costly consequences for you!

In order to enable businesspersons to convince themselves of the validity of the value-added tax numbers of their business partners within the European Union, the so-called “acknowledgement procedure” has been introduced all over the European Union.

Each businessperson is obliged to make the inquiry relating to the value-added tax number by using “FinanzOnline” (the official site of the Austrian Ministry for Finance). If an acknowledgement is requested by using FinanzOnline, the reply will be communicated electronically. This reply will be printed by the requestor himself or herself. The acknowledgement printed is regarded as being a document and will have to be retained acc. to § 132 BAO (“Bundesabgabenordnung” – Federal Tax Code).

Inquiries relating to the value-added tax number can only be directed to the Tax Office responsible for the businessperson as far as making such inquiries cannot be reasonably expected in default of technical prerequisites (e.g. no internet access).

Furthermore, an electronic self-inquiry can be made by using the EU Server.