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Is an Intra-Community supply possible?

Yes – intra-Community deliveries within the EU are possible.

When creating your customer account, please provide your valid VAT identification number (VAT ID), which is automatically verified through the EU VIES system. After successful validation, invoices are issued without Austrian VAT (net invoicing), provided the goods are delivered to another EU member state.

In these cases, the sale is taxed at the VAT rate of the destination country, and VAT is reported and paid centrally through the EU OSS system. Please note: Your VAT ID must be valid and registered to your business. The goods must be shipped to another EU country.

For EU customers without a VAT ID (e.g. small businesses, associations or public institutions), the EU OSS (One-Stop-Shop) scheme applies.

Deliveries within Austria are always subject to Austrian VAT. Deliveries outside the EU (e.g. Switzerland, Liechtenstein, Norway) follow export and customs regulations.

These rules are based on the EU VAT Directive 2006/112/EC, the Austrian VAT Act (UStG), and the provisions of the EU OSS scheme.

VAT & Intra-Community Supply

VAT treatment depends on the customer’s location and status. Below is an overview of the most common cases:

Customer Type / Location VAT Note
Domestic customer (Austria) + 20% VAT Standard domestic delivery, subject to VAT.
EU customer with valid VAT ID 0% VAT VAT-exempt intra-community supply.
EU customer without VAT ID Local VAT rate Taxed via EU-OSS scheme (destination country).
Customer outside the EU 0% VAT Export delivery, VAT-exempt (observe customs regulations).

Notes

  • Correct VAT calculation happens automatically at checkout.
  • VAT-exempt intra-community supplies require a valid VAT ID stored in the customer account.
  • Status: 2025 · Source: Bikapack Customer Service · All information without guarantee.