In its recently published Tax Reform Act 2020, Austria has announced its intention to increase the VAT registration threshold for Austria-established businesses from EUR 30,000 to EUR 35,000 with effect from 1 January 2020. The Act has passed the lower house of Parliament (Nationalrat) and is currently being debated in the upper house (Bundesrat).
The move will bring this threshold in to line with that for Distance Selling into Austria by non-established businesses.
Other non-established businesses will remain unaffected by the change, and are still required to register for Austrian VAT at the time they make their first sale of any value that is liable to Austrian VAT (i.e. no VAT registration threshold applies).