If an Austrian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Austrian border, then this may have to be reported in the ESL.

There is no reporting threshold.

ESLs are filed in Austria on the same basis as VAT returns i.e. monthly for businesses with an annual turnover of over EUR100,000 and quarterly for those businesses with an annual turnover of less than EUR100,000. The filing date is the last day of the month or quarter following the reporting period (monthly/quarterly) end.

Austrian ESL filings are submitted electronically through FinanzOnline. Penalties for late or incorrect Austrian ESL filings follow the same rules as those for late or incorrect Austrian VAT returns.