Note: This article explains the distance selling threshold calculation before the VAT reform from 01.07.2021. If you want to understand the calculation of distance selling thresholds after 01.07.2021, read this article Calculating distance selling thresholds as of 01.07.2021.
Once the distance selling threshold is exceeded, all deliveries to the country must also be taxed from the date of exceedance for the entire calendar year and the subsequent year.
If the data we collect or the data you send to us shows that distance selling thresholds were already exceeded in the past, this information will be recorded and taken into account during tax assessment.
However, even if the exceedance of a distance selling threshold from the previous year still applies, we'll need to monitor the distance selling threshold again from the beginning of the year, since these results in turn have an effect on the tax liability in the next year.
Exceedance of the distance selling threshold to Austria in 2017
Consequence: All deliveries to private end customers in Austria will be subject to tax for the rest of the year 2017 and for the entire year 2018.
Non-exceedance of the distance selling threshold to Austria in 2018
Consequence: From 2019, all deliveries to private end customers in Austria will be subject to tax in the country of origin of the delivery until the turnover threshold is exceeded again.