Whatnot - Tax guide - Austria

This guide has been prepared by an independent third-party law firm. Every buyer’s and seller's situation is unique and so are their specific tax circumstances. The below stated information should not be considered as tax advice, but as a general overview of relevant tax rules. Whatnot does not provide tax advice for individual situations, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.

January 2026

AUSTRIA – TAX CONSIDERATIONS FOR WHATNOT SELLERS RESIDENT IN AUSTRIA

Hey there! If you’re a seller based in Austria and want to sell stuff through Whatnot, let’s talk taxes. 

Taxes can be tricky and therefore you should keep up to date with your tax obligations and remain tax compliant. The timely preparation, filing and payment of taxes are your responsibility per the Whatnot terms of Service.

As an Austrian seller, make sure you are on top of the taxes that may apply to you, such as:

• Value added tax (VAT)
• Personal Income Tax

Just a heads-up: this guide covers Personal Income tax and VAT for Austrian sellers. If you’re selling from outside Austria to Austrian consumers, it’s a different story 

The info in this guide isn’t all-inclusive and definitely not legal or tax advice. If you’re not sure on your local tax rules, it’s a good idea to double-check with your tax authorities or chat with a professional to get advice that is tailored to you. Whatnot cannot help you out with questions about this guide, it’s intended as a jumping off point.

Just so you know, we don’t refresh this info on the fly. Best to verify if there’s been any recent changes to the laws and procedures.

Under the EU’s DAC7 rules, Whatnot may need to report your income made through the platform to the tax authorities. So, if there’s a difference between what Whatnot reports and what you report, the authorities may ask you questions about your income. More info on that here.

VALUE ADDED TAX

Value Added Tax (‘’VAT’’) can get tricky, so make sure you understand the rules as they relate to your specific situation.

When selling and shipping goods, the VAT rules vary depending on the destination:

• Austrian buyers: Austrian VAT rules will apply. 
• EU buyers (outside of Austria): Generally, VAT rules in the buyer’s country apply if you sell for more than EUR 10,000 in other EU countries per year to consumers. If you sell goods across-borders to businesses, VAT exemptions on your supplies may apply.
• Non-EU buyers: For sales to consumers and businesses with exports out of the EU you can typically get VAT exemptions in Austria. In addition, VAT rules in the customer’s country may apply to you.

Below you’ll find more information on these categories.

SELLING TO AUSTRIAN BUYERS

If you’re regularly providing goods or services in Austria (not just a one-time thing), whether over Whatnot, other platforms or outside of a digital platform, you may need to register for and charge VAT to your buyers and remit this VAT to the Austrian tax authorities.

Therefore, if you are selling items on the Whatnot platform, you may need to include Austrian VAT in the item price and remit this VAT amount to the Austrian tax authorities. You as the seller should figure out if you should charge Austrian VAT on your sales and at what rate. 

Do I need to charge any VAT to Austrian buyers if I am selling items on Whatnot?

If you regularly sell goods through Whatnot with the goal of making revenues, you’ll need to register for VAT and charge VAT to your buyers.

If you are a small business however you do not have to charge VAT. This is an optional scheme. You are a small business operating out of Austria if:

• Your sales did not exceed €55,000 in the previous year (including any sales made on other platforms or outside of any platform); and 
• You do not expect to exceed €55,000 in the current year (including any sales made on other platforms or outside of any platform).

The €55,000 threshold already includes an assumed VAT. Starting from 1 January 2025, you must calculate your turnover as if VAT were charged, even if you didn’t actually charge it. This ‘fictitious VAT’ should not be excluded when determining whether you exceed the threshold, which was previously allowed until 31 December 2024.

Make sure to include sales made outside of the Whatnot platform as well when calculating these thresholds!

If you are a small business, you should not:

• charge VAT to your buyers
• issue invoices that include VAT to your buyers
• file monthly VAT returns (you do need to file an annual VAT return) and
• deduct any VAT charged to you.

There is a possible exception: as a small business you could decide to opt into taxability and invoice and pay VAT like a normal business. This is voluntary and only possible if declared through timely filing of  form U12 to the Austrian tax authorities. The advantage would be that you could get VAT from invoices issued to you refunded (as input VAT). For details please consult your tax adviser.

Do I need to remit any VAT on giveaways I send to customers?

If you give products away for free, VAT may still apply because such giveaways can be treated as a deemed taxable sale. However, certain giveaways may fall under specific exceptions, such as when the item qualifies as a sample or as a gift of low value. A gift of low value is a gift not exceeding a value of EUR 40 (without VAT). 

If your giveaway falls under one of these exemptions, you will not have to pay VAT on your giveaway. If no exception applies, VAT is due based on the item’s value. Because the correct VAT treatment depends on the specific circumstances, we recommend contacting your tax advisor to confirm how these rules apply to your situation.

Should I account for VAT on the fees charged by Whatnot to me?

If you are registered for Austrian VAT you should be sure to add your Austrian VAT number to your Whatnot account via the flow described here. In such case, Whatnot will not charge VAT on the fees charged to you. Instead, you will have to account for VAT on these fees through the so called ‘’reverse charge’’ mechanism in your Austrian VAT return. 

This "reverse charge" effectively means that you have to report Austrian VAT on Whatnot's fees charged to you in your Austrian VAT return yourself, both in your annual VAT filing return and line in your preliminary - monthly or quarterly - VAT filing return. 

Do not worry, normally this does not result in any VAT payable by you because the VAT you calculate on the fees we charge to you (input VAT) can be deducted by you in the same VAT return and therefore, cancels out the VAT you declare on Whatnot's fees . Additionally, any input VAT incurred by you on can be deducted from the VAT you add on your sales (output VAT). This works as long as you're not selling stuff that's exempt from VAT (which you probably aren't). If you are selling certain exempt stuff, the VAT you report on Whatnot’s fees might not be fully recoverable. This is different if you qualify as a small business and do not charge VAT (see above), in this case you can also not deduct input VAT. Not from Whatnot’s fees, which are subject to reverse charge, and not from other who invoice you directly.

You should contact your local tax advisor to see whether you can fully deduct VAT under the reverse charge.

VAT applies to me. How do I calculate how much VAT I need to collect from Austrian buyers?

VAT rates in Austria aren't set in stone, different items and services are subject to different VAT rates and they can sometimes change. If you have to charge VAT to your buyers, it's a good idea to check with the Finanzamt Österreich’s guidance every now and then to make sure you're charging the right amount.

In Austria, the standard VAT rate for selling products is currently 20%, but some things like for example most food items and most (comic)books and newspapers have a lower rate of 10%. Which rules and rate applies to a product really depends on what type of product it is.

There are also special schemes for people selling second-hand stuff and small businesses. On top of that, there are ways to make keeping track of VAT for your shop easier. See the Alternative Options below. You can also talk to your tax advisor about these special schemes if you think they might be a good fit for you.

If you supply goods free of charge to users on the Whatnot platform (for instance as a giveaway), you may need to report VAT in your VAT return on the price you paid for the purchase of that product or what a standardized price for that product would be. 

VAT applies to me. How do I collect VAT from Austrian buyers?

If you are registered for Austrian VAT, you’ll need to collect the VAT from Austrian buyers. Then, you have to report and pay (remit) that VAT to the government through your VAT return, usually every month or quarterly, depending on your overall turnover. If you have sold less than €100,000 in the previous year, you are entitled to do it quarterly.

If you have to charge VAT, the price you show needs to include VAT already. Think of it like the final price with everything added in. Now, sometimes there's paperwork involved, like receipts or invoices with all the VAT details spelled out. You usually only need to issue a formal VAT invoice if a business is buying from you, not individuals. For individuals, the packing slip and receipt provided by Whatnot is usually fine.

If you do issue an invoice there are some specific things you have to include on an invoice by law. Like your and your customer's full info, VAT ID numbers, and the date. Also, don't forget to mention the VAT rates and amounts. If this sounds complicated, don't worry. Just ask a local expert to make sure you're on the right track.

In Austria, you have to file your VAT returns electronically. You'll do this monthly or quarterly, depending on your business, and then one summary return for the whole year. And yes, you have to do it all online using the government's official forms.

Normally, you have until the 15^th of the second following month to file your VAT return. So, if you have to file monthly returns, your January return is due by March 15^th. If the due date falls on a Saturday, Sunday, or holiday, you get a grace period until the next business day. The VAT payment is due on the same day. 

The due date of the annual VAT return is 30 April of the following year. If you are filing it electronically, which you are obliged to, you have until 30 June of the following year. Sometimes you might be able to get a one-time extension, and sometimes the government might give everyone a few extra months in special cases, like after Covid. If you hire a professional tax advisor to do your annual VAT return, the deadline can get pushed by additional months and even into the next year. 

Possibility to opt in to margin scheme

The margin scheme is a special way to pay VAT in Austria for resellers. You basically only pay VAT on the profit you make when you sell something, not the whole price. But there's a catch: you can only use this scheme if you're a reseller buying and selling certain used stuff, like from regular people or small businesses that don't charge VAT. Basically, you're buying stuff without VAT and then selling it with VAT added on your profit and not on the sales price. You pay VAT on the difference between what you bought the item for and what you sell it for.

Important note: This scheme doesn't work if you buy something with VAT already charged to you.

This scheme can also work for sales of artwork. However, with the margin scheme, you generally can't claim back any VAT you paid on stuff you bought (and neither can your customer). Not sure if it applies to you? Best to check with a local expert to see if the margin scheme makes sense for your business.

SELLING TO CUSTOMERS OUTSIDE OF AUSTRIA

Which VAT rules apply if I sell to customers in the European Union where my sales to these customers do not exceed EUR 10,000 on an annual basis?

If you're selling things to consumers in other EU countries (excluding Austria), and your total sales to them are under €10,000 per year (before VAT), then you can treat those sales the same way you treat sales to Austrian customers. 

For instance, if your total sales to all customers in the EU are as follows:

Sales to customers in the Netherlands: €3,000 per year;

Sales to customers in Belgium: €2,000 per year;

then you do not exceed the €10,000 threshold and the Austrian VAT rules apply to your sales.

Important! This €10,000 limit counts all your sales across different platforms, like Whatnot and others.

For these sales under the limit, you have to charge Austrian VAT and remit that money to the Austrian tax authorities with your regular VAT return.

Which VAT rules apply if I sell to customers in the European Union where my sales to these customers do exceed EUR 10,000 on an annual basis?

If you're selling more than €10,000 worth of stuff to consumers in other EU countries (excluding Austria) in total each year, things get a bit more complex for VAT. For these sales you have to charge VAT based on the VAT rules of the customer's country, not your own’s in Austria. So, the VAT rate might be different depending on where they live. This also means you're responsible for paying VAT in those other countries.

For instance, if your total sales to customers in the EU are as follows:

Sales to customers in the Netherlands: €8,000 per year;

Sales to customers in Belgium: €5,000 per year;

then you do exceed the €10,000 threshold and the VAT rules of your customer’s country apply to your sales.

For those sales over €10,000 to consumers in other EU countries, you don't report the VAT in your Austrian return. Generally, you would need to register in each country to which you sell, too. This would of course be extremely burdensome. Instead, there's this system called the One Stop Shop (OSS). It lets you report all that VAT in one big EU report, making things simpler. If you registered for the One Stop Shop, invoices are optional for you, but if you do send them, you have to make sure they follow the proper legal format.

For more information on the One Stop Shop VAT return, please click here.

The One Stop Shop is not mandatory. If you are not using it, you have to register for VAT in the EU countries where you are selling to. In such case you also have to send VAT invoices to all your customers! 

Note that an EUwide crossborder VAT exemption for small businesses may be available for you. The rules allow you to choose in which EU countries you want to use this exemption. If you qualify for and apply this EU-wide small business exemption, you do not need to charge or pay foreign VAT in the other EU Member States in which you want to apply the exemption, even if your crossborder sales exceed the €10,000 threshold. Roughly speaking, the criteria for you as an Austrian resident Seller to apply this exemption are as follows:

• Your turnover does not exceed the national turnover threshold as set by the EU country where you are selling to;
• Your total turnover in the EU does not exceed EUR 100,000 on a calendar year basis; and
• You are not registered for the Import One Stop Shop.

As the calculation of above thresholds may be tricky, it is important to consult your tax advisor to determine whether your business meets the requirements for this scheme.

More information on the crossborder VAT exemption for small businesses is available on the European Commission’s website (link), which also includes a simulator that allows you to check whether you are eligible to apply for the crossborder SME scheme (link). If you want to apply for the EU-wide cross-border VAT exemption for small businesses, you can do this through the online portal of the Austrian Tax Authorities.

Sales to businesses from Austria to the EU are even easier to handle (both up to and above 10,000 EUR). You typically get VAT-exemptions in Austria, and the business buyers should self-report VAT in their own country. Do not forget to collect the formal evidence that you need for the VAT-exemptions in Austria (e.g. VAT numbers, shipping documents and invoices).

Which VAT rules apply if I sell to customers outside the European Union?

Good news. When you sell things to people outside the EU, it's considered an export and you don't have to charge Austrian VAT on it. Heads up, though: You still have to report this sale in your Austrian VAT returns, just to show it as an export. You also have to keep track of documents to demonstrate that your goods were actually exported from Austria into a non-EU country.

PERSONAL INCOME TAX

If you made money selling things through Whatnot, you might owe personal income taxes on that income. This guide will give you the lowdown on what taxes might apply and how to pay them to the Austrian tax authorities.

Austria's tax year runs from 1 January to 31 December.

Which Income Taxes are there?

If you make money in Austria from selling items on a marketplace, you may be required to report these amounts and file a Personal Income Tax return. 

This depends on whether your Whatnot sales are regular or just occasionally selling. Regular selling with the intent to make a profit is considered a business and gets taxed differently than one-off sales of your old stuff. Think of it like having a garage sale on a weekend vs. running a whole online store.

This is for those of you who are selling on Whatnot all the time, turning it into a regular thing. If that's you, the money you make might be considered business income, which means different tax rules.

Here's why:

• Running a regular shop on Whatnot, trying to make a profit, is like having your own mini-business.
• This is different from just selling off your old stuff here and there, which wouldn't count as a business.

So, what kind of taxes are we talking about?

• Income tax: you have to pay some of your earnings to the government.

Not sure if your Whatnot hustle counts as a business? Best to check with a local expert to make sure you're on the right track with taxes.

If you're not running a full-blown online business (buying and reselling stuff regularly), you might still owe some taxes depending on what you sell:

• Sold something for a profit recently (within a year of buying it)? You might owe Income Tax on that profit.
• Getting rid of everyday things you use? Austria usually doesn't tax you on that. Think clothes, furniture, your old phone.
• Selling fancy stuff like art, antiques, or jewelry? Even if you wear them every day, they might get taxed differently because they can increase in value.

Note that any gains from private sales are exempt from income tax if the total amount of the gains from private sales in a calendar year is less than EUR 730.

If you don’t have an Austrian certified tax advisor (Steuerberater) you have to register for and use the "Finanzonline" platform to file your income tax returns (see link). This is the Austrian tax authorities’ official platform and it is free.

By when do I have to file returns?

Normally, you again have to file until 30 April of the following year to file your income tax return in Austria. Again, if you file electronically, which you would most likely be obliged to do, you have until 30 June of the following year. As with the VAT return, if you hire an Austrian tax professional called a "Steuerberater," the deadline can get pushed back to the year after next.

By when do I have to make the payment? 

You won't know exactly how much tax you owe in Austria until the tax office finishes assessing your return. They'll send you a bill (called a tax assessment notice) with the amount you owe. You usually have one month to pay the tax bill after you get it. The tax office might ask you to pay tax upfront throughout the year based on your profit of the previous year. These are called prepayments, and they're usually due quarterly on the 15th of February, May, August, and November.

What are the contact details of the Austrian Tax Authority?

The tax authority contact details for the specific team responsible for you usually depend on your location (see link). For example, if you live in Salzburg City, the Salzburg City tax authority is responsible for your case and you would have to contact the office with specific questions regarding your case.

What are the Austrian income tax rates?

Austrian income tax is levied at rates rising on a sliding scale. The exact rate depends upon the amount of total taxable income you have; this rate is then applied to the entire "taxable income". For 2025, the income tax rates for individuals are*:

• Income between €0 and €13,308 0%
• Income between €13,308 and €21,617 20%
• Income between €21,617 and €35,836 30%
• Income between €35,836 and €69,166 40%
• Income between €69,166 and €103,072 48%
• Income over €103,072 50%

*Please note that these amounts change every year and you should keep an eye on this.

The basic personal allowance is a "general allowance" of €13,308 (2025) built into the tax tables and taxed at a rate of zero. Even if you earn less than this amount, you might still need to file a tax return.

SOCIAL SECURITY CONTRIBUTIONS

If you're selling things online in Austria as a freelancer (not employed by a company), you are subject to a social insurance threshold of €6,613.20 per year in 2025. If your income from self-employment exceeds this amount, you are required to take out compulsory commercial social insurance with the Social Insurance Institution for the Self-Employed (SVS). Exceeding the limit must be reported to the SVS within eight weeks of receiving the relevant income tax assessment, otherwise a penalty surcharge may be imposed. You should check with a local expert to make sure you're on the right track with you social security obligations.