Intrastat – New developments when using the One Stop Shop (EU OSS) for distance sellers located outside of Austria

Since January 2024, an amendment in connection with the Intrastat reporting obligations is applied regarding distance sellers located outside of Austria.

Amendment as of the reporting year 1 January 2024

No Intrastat declaration obligation applies anymore as of the reporting year 1 January 2024, if economic operators not located in Austria arrange for intra-Community distance sales of goods directly to Austria and process the intra-Community distance sales of goods via the EU One Stop Shop (EU OSS).

Example

A German economic operator (e.g. distance seller (D)) sells goods to an Austrian private individual (A) and ships the goods directly to Austria.

The present case qualifies in principle as an intra-Community distance sale of goods with the place of supply in Austria. If D declares the delivery via the EU OSS in Germany, D do not require Intrastat reporting in Austria, even if the assimilation threshold is exceeded.

Implications in practice

There is an Intrastat declaration obligation if the deliveries are not declared via the EU OSS and the assimilation threshold is exceeded in Austria.

Moreover, if the distance seller is located in Austria, the Intrastat declaration obligation applies.

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