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Buying from a German wholesaler as an Austrian retailer: UID, deposit, labelling

Last updated: 10 November 2026

Austrian retailers can order online from a German wholesaler such as MDH Distribution: register with proof of business, enter your UID, receive an invoice without German VAT and account for the acquisition in Austria yourself. The points to watch are the Austrian deposit on drinks cans, labelling in German and, for a Trafik, the catalogue of permitted side products. As of November 2026; this article is not legal or tax advice.

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What do I need to order in Germany as an Austrian retailer?

Proof that you buy as a business and, as a rule, a UID. At MDH you upload a Firmenbuch extract, your Gewerbeschein or a GISA extract when you register. Approval usually takes 1–2 working days; prices are visible only afterwards. There is no minimum order value, and you order in full cartons or packaging units.

You enter your UID (ATU plus eight digits) in your account, and the check then runs through the EU system VIES. How that check works is described in buying with a VAT ID.

What does the invoice look like and who pays the VAT?

With a valid UID, MDH issues the invoice without German VAT. The tax does not disappear, it moves to Austria. The Austrian government's business portal USP (updated 1 January 2026) describes this as an intra-Community acquisition: goods come from another EU member state into Austria for business purposes, and the Austrian business is subject to acquisition tax.

USP names the standard rate of 20 percent for the acquisition. Reduced rates can apply to food in Austria. A business entitled to deduct input tax can deduct the tax in the same advance VAT return. Which rate applies to your goods and how you report the acquisition is something to ask your tax adviser.

What applies to small businesses without a UID?

At MDH the rule is simple: without a valid UID we charge 19 % German VAT.

The Austrian Economic Chamber WKO (as of 1 January 2026) explains the background. Tax-exempt small businesses (Kleinunternehmer) receive a UID only on application to the tax office (form U 15). If purchases from other EU countries exceed the acquisition threshold of 11,000 euros net (in the previous or the current calendar year), the business needs a UID in any case, WKO states. Whether applying pays off for you is a question for a tax adviser, not for the wholesaler.

What does the Austrian single-use deposit mean for cans from Germany?

Since 1 January 2025 Austria has charged a deposit of 25 cents on single-use drinks packaging made of plastic or metal with a volume of 0.1 to 3 litres. This is laid down in the Austrian deposit ordinance for single-use drinks packaging (version of 10 November 2026). Under section 6 the packaging must carry a barcode and the Austrian deposit symbol. A German deposit mark is not that symbol.

The central body EWP Recycling Pfand Österreich states in its information sheet on importing drinks (January 2026): drinks packaging (plastic bottles and metal cans) without the Austrian deposit logo may no longer be sold or given away since 1 January 2026. Anyone who imports drinks into Austria for the first time and sells them there takes on the role of first distributor (Erstinverkehrsetzer). According to the sheet this includes registering in the EWP portal, registering every product, marking it with the deposit symbol, a monthly quantity report, and paying the deposit and the producer fee.

In practice: the cans in our range, such as Red Bull and LOTTE Milkis, are stocked with the German deposit. Before ordering cans, check with EWP whether the product is registered in the Austrian system and which steps you would have to take. The ordinance exempts milk and dairy products among others; whether a particular drink falls under that is for EWP to judge, not us. How we handle the German deposit on export orders is settled per order; the background is in can deposit on export.

Which labelling do food and toys need in Austria?

Food is governed EU-wide by the Food Information Regulation (EU) No 1169/2011. Mandatory particulars must appear in a language easily understood in the country of sale; in Austria that means German according to prevailing practice (WKO, as of 15 June 2025). Our goods are intended for the EU market. Still check every label on receipt, before the goods go on the shelf. More in labelling of imported snacks.

For toys, section 8 of the Austrian Toy Ordinance 2011 (version of 10 November 2026) lists the retailer's duties: before selling, the retailer checks that the CE marking is affixed, that instructions and safety information in German are enclosed, and that the manufacturer or importer has met the labelling duties. We provide CE declarations of conformity and test reports for our toys on request. What to watch with squishies is covered in squishy safety and EU toy rules.

May a Trafik stock snacks, sweets or toys as side products?

That depends on the type of Trafik. Section 23 of the Austrian Tobacco Monopoly Act 1996 (version of 10 November 2026) distinguishes tobacco specialist shops (Tabakfachgeschäfte) from tobacco sales points (Tabakverkaufsstellen). Besides tobacco products and e-liquids, a specialist shop stocks only goods and services that the Monopolverwaltung GmbH (MVG) has permitted in the side-product catalogue in agreement with the federal body of tobacconists, and only to an extent that keeps the character of a tobacco specialist shop.

The MVG publishes the side-product catalogue (Nebenartikelkatalog, NAK) on its website and changes it when needed. It permits sweets, savoury snacks and non-alcoholic cold drinks only within set limits, for example on the weight of a single pack and on the container size. Children's toys are among the products that are not permitted. Because these limits change, we give no figures here; what counts is the current version on the MVG website.

So before you order, ask the MVG or your regional body whether an article is permitted in your Trafik. The catalogue is addressed to tobacco specialist shops; for any other type of business, please check with the MVG or your chamber.

How do the goods reach Austria: parcel, pallet or collection?

At checkout you choose between parcel (DHL) and pallet (freight forwarder). The shipping cost is shown there before you send the order. Collection at the Mettmann warehouse (North Rhine-Westphalia) is possible. We do not state a fixed transit time to Austria.

Because shipping is charged per consignment, it has proved useful to bundle several weeks of demand into one order. The article order sizes from carton to pallet shows from which quantity a pallet makes more sense. The range for Austria is on the page wholesale Austria.

Sources

Frequently asked questions

Can I buy from a German wholesaler as an Austrian retailer?

Yes. At MDH Distribution you register online with a Firmenbuch extract, Gewerbeschein or GISA extract. After approval, usually within 1–2 working days, you order in the shop and choose parcel or pallet at checkout.

Will I get the invoice without German VAT?

Yes, if your UID is valid and the VIES check confirms it. Without a valid UID, MDH charges 19 % German VAT.

Do I have to pay tax on the purchase in Austria?

According to the business portal USP (updated 1 January 2026), the Austrian business is subject to acquisition tax on an intra-Community acquisition. Businesses entitled to deduct input tax deduct it again in the same advance return. Your tax adviser can settle the details.

May I sell drinks cans with the German deposit mark in Austria?

According to the information sheet of EWP Recycling Pfand Österreich (January 2026), single-use drinks packaging subject to deposit may no longer be sold without the Austrian deposit logo since 1 January 2026. Anyone importing such drinks has the duties of a first distributor. Please clarify this with EWP before ordering.

How much is the single-use deposit in Austria?

25 cents per container, for single-use drinks packaging made of plastic or metal with a volume of 0.1 to 3 litres (Austrian deposit ordinance, version of 10 November 2026).

May I sell crisps or squishies in a Trafik?

Tobacco specialist shops are bound by the current version of the MVG side-product catalogue. It permits sweets and savoury snacks only up to a set pack weight; children's toys are among the products that are not permitted. Whether a single article is allowed is for the MVG to answer.

Does food for Austria have to be labelled in German?

Yes, in Austria the mandatory particulars must be in German; the Economic Chamber WKO (as of 15 June 2025) explains this with reference to the EU Food Information Regulation. Check the label on every delivery.

Is there a minimum order value for retailers from Austria?

No. You order in full cartons or packaging units. Because shipping is charged per consignment, it makes sense to combine orders.

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