Guide
How to get a tax number (Steuernummer) and UID in Austria
Austria uses two separate numbers: a tax number for your dealings with the tax office, and a UID (VAT ID) for VAT and cross-border EU invoicing. You get the first when you register; the second when you enter the VAT system.
The Steuernummer: your tax number
The Steuernummer is the number your local Finanzamt (tax office) assigns to you for income tax and, where relevant, VAT. You get it after you register your activity — either your trade (Gewerbe) or, as a Neue Selbständige, a direct notification to the tax office.
The practical step is the business questionnaire, the Verf 24 form, which you normally submit through FinanzOnline, Austria's online tax portal. On it you describe your activity, your expected turnover and profit, and whether you want to use the small-business VAT scheme. Once the office processes it, your Steuernummer is issued and belongs on your invoices and tax returns.
The UID: your VAT identification number
The UID (Umsatzsteuer-Identifikationsnummer) is a separate, EU-wide VAT identification number in the format ATU followed by eight digits. You need it to:
- charge and reclaim VAT once you are registered for VAT,
- invoice other EU businesses across borders (B2B), and
- appear correctly in the EU VIES system so partners can verify you.
You apply for the UID at the Finanzamt — often at the same time as registering, or later when you leave the small-business scheme. If you use the Kleinunternehmer scheme and only trade domestically, you may not need a UID at all.
The order of steps
- Register your activity — file the Gewerbe (recorded in the GISA register) or notify the tax office as a Neue Selbständige. See our guide to registering as self-employed.
- Submit the Verf 24 questionnaire via FinanzOnline to receive your Steuernummer.
- Apply for a UID if you charge VAT or invoice EU businesses.
- Start invoicing — your Steuernummer, and your UID once you have it, go on every invoice you issue.
Which one belongs on your invoice?
If you charge VAT, your invoices must show your UID. If you are a small business without VAT, you show the small-business note instead of a VAT amount and generally quote your tax number for correspondence. Whichever applies, keeping the numbers straight from the start avoids corrected invoices later.
Frequently asked questions
What is the difference between a Steuernummer and a UID?
The Steuernummer (tax number) identifies you at your local tax office for income tax and, if applicable, VAT filings. The UID (Umsatzsteuer-Identifikationsnummer) is your VAT identification number, used to charge and reclaim VAT and to invoice other EU businesses across borders. You get the tax number first; the UID follows once you are in the VAT system.
How do I get a tax number in Austria?
You get it from the Finanzamt (tax office) after you register your activity. In practice you complete the business questionnaire — the Verf 24 form — usually through FinanzOnline, the online tax portal. The tax office reviews it and issues your Steuernummer, which then appears on your invoices and returns.
Do I need a UID as a small business?
Not necessarily. If you use the Kleinunternehmer (small-business) VAT scheme and only trade domestically, you generally do not need a UID. You do need one once you charge VAT, or when you buy or sell services across EU borders. You apply for the UID at the Finanzamt.
How long does it take?
It varies by office and workload, but issuing a tax number after a complete Verf 24 submission commonly takes a few weeks. Applying online through FinanzOnline and answering any follow-up questions promptly is the quickest route.
General information, not individual tax or legal advice — for your own case, consult a Steuerberater (tax adviser). Sources: BMF (Federal Ministry of Finance), FinanzOnline, USP (Unternehmensserviceportal), WKO.