E-Commerce Company Austria: Ready-Made GmbH for Online Business

An e-commerce company in Austria, in the sense most online sellers mean, is a ready-made Austrian GmbH you take over to run an online business. It already exists in the commercial register with its capital paid in, so instead of waiting out a formation you buy the shares of a clean company and start selling within days. Müller Konsult handles the whole acquisition for international sellers, from selecting a clean GmbH to the VAT number, bank account, and OSS setup that cross-border e-commerce needs.

To be clear from the outset: this page is not a market report on Austria’s e-commerce sector, and it is not a listing of trading online shops for sale. It is about buying a clean, never-traded Austrian GmbH and using it as the legal base for your online business.

What an e-commerce company in Austria really means

A ready-made e-commerce company in Austria is a pre-registered Austrian limited liability company (Gesellschaft mit beschränkter Haftung, or GmbH), often called a shelf company or Vorratsgesellschaft. It was incorporated, had its share capital paid in, and was entered in the Austrian commercial register, the Firmenbuch, but it has never traded. It carries no debts, no contracts, and no history.

Because the entity already exists in law, you are not founding anything; you buy the shares of a company that is ready to operate. For an online seller, that means you can sign with suppliers, open payment accounts, and start onboarding to marketplaces without first waiting for a brand-new company to clear registration.

Why use an Austrian GmbH for e-commerce

Selling online carries real risks, from product-liability claims to consumer disputes, so the limited liability of a GmbH is genuinely useful: the company’s own assets meet its obligations, and your personal assets sit behind that wall. Beyond protection, an Austrian GmbH gives an online business:

• EU single-market access to sell across all member states without re-establishing in each one.
• Credibility with suppliers, payment processors, and marketplaces, who often prefer a registered EU company over a sole trader.
• A clean, scalable structure you can grow, add shareholders to, or fold into a holding later.
• A stable, EU-integrated base in a country known for legal certainty and a reliable banking system.

If your market is primarily Germany, compare this with an e-commerce company in Germany; for many sellers the choice comes down to where customers, fulfilment, and tax advice sit.

Who should buy a ready-made GmbH for online selling

Buying makes sense when speed and a credible entity matter more than building from scratch. It suits:

• Amazon FBA operators who need an EU company and VAT in place before onboarding.
• Dropshippers and DTC brands launching quickly into the EU market.
• Foreign and non-EU sellers who want an Austrian entity without relocating.
• Established merchants expanding into the DACH region who want a clean local company.

Austrian GmbH capital and the new FlexCo

The numbers behind an Austrian GmbH changed recently, and they are worth knowing before you buy. Since 1 January 2024, the minimum share capital for an Austrian GmbH is €10,000, of which at least €5,000 must be paid in cash (the GesRÄG 2023 reform, down from the previous €35,000). In a ready-made GmbH this capital is already paid in and verified, so you are not arranging a fresh deposit during the purchase.

The same 2024 reform introduced a new corporate form, the FlexCo (Flexible Kapitalgesellschaft), also with €10,000 minimum capital and more flexible rules on shares and decision-making. For most online businesses the standard GmbH remains the practical choice, and it is the form most ready-made companies use. We match you to the right structure rather than selling one package; for the full range, see our guide to buying a GmbH in Austria.

VAT, the UID number and OSS for selling across the EU

VAT is central to e-commerce, and getting it right is what lets you invoice and trade legally from day one. Austria’s standard VAT rate is 20%. To trade you need an Austrian VAT identification number, the UID-Nummer (the local USt-IdNr), which a ready-made company can have arranged as part of the handover, or you can buy a company with a VAT number already in place to skip the registration wait.

For cross-border online selling, the key mechanism is the EU VAT One-Stop-Shop (OSS). Instead of registering for VAT in every country you sell to, OSS lets you report distance sales to consumers across the EU through a single return filed in Austria. That single-return logic is what makes an Austrian GmbH a practical hub for pan-EU e-commerce. We help set up the UID and OSS registration so your store is compliant before the first order ships.

Selling on Amazon FBA and other marketplaces

Marketplaces such as Amazon increasingly expect sellers to operate through a registered EU company with proper VAT registration, and they may ask for tax certificates during onboarding. An Austrian GmbH with a UID number positions you to sell on these platforms, including fulfilment models such as Amazon FBA, where stock held in EU warehouses creates its own VAT touchpoints that OSS and local registrations address.

If your model involves importing goods from outside the EU, for example classic dropshipping or sourcing stock from Asia, the company will also need an EORI number for customs. Within the EU customs union, goods move freely once they are in circulation, so the EORI matters mainly at the point of import. We can arrange the EORI alongside the VAT setup.

How to buy a ready-made Austrian GmbH, step by step

Our process keeps the acquisition safe and predictable from first call to handover:

1. Consultation. You tell us your online model; we propose a clean Austrian GmbH that is debt-free, litigation-free, and current on tax.
2. Due diligence. We review the company’s Firmenbuch extract and its legal, financial, and tax position so you know exactly what you are buying.
3. Share purchase agreement. We draft and sign the agreement covering the share transfer and all corporate documents.
4. Notarial share transfer. Ownership passes by notarial deed. Remote and power-of-attorney options are available for buyers abroad.
5. Register update. The new managing director, shareholders, and registered office are filed with the Firmenbuch, the beneficial owners are updated in the WiEReG register, and you can change the company name and business activity to fit your store.
6. Bank account and VAT. We help open or transfer a business bank account and arrange the UID number, OSS, and any EORI you need.
7. Tax and ongoing support. We complete tax-office registration and support your accounting and compliance going forward.

The notary, Firmenbuch and beneficial-owner update

Austrian law does not allow a GmbH to change hands by a simple private contract; the share transfer is recorded by a notary. After the transfer, the change of ownership is entered in the Firmenbuch, which is what the register and third parties rely on to see who controls the company. Separately, the new beneficial owners are reported to the WiEReG, Austria’s register of beneficial owners, under EU anti-money-laundering rules. We handle both filings so your ownership is properly secured.

What you need to provide (KYC and AML)

Anti-money-laundering rules apply to every company purchase, so before the notary appointment we will ask you to:

• Identify the ultimate beneficial owners (UBOs) with valid passports.
• Provide details of the incoming managing director(s) and shareholders.
• Confirm the planned online business activity and company purpose.
• Supply proof of address, plus corporate documents if the buyer is a legal entity.

Our team coordinates the KYC checks so the file is complete and the transfer is not held up.

Timeline: how fast can you start selling?

For most shelf companies the transfer itself can happen in a few days once KYC is cleared and the documents are signed. The point at which you can actually start selling depends on having the bank account and VAT/UID live, which is why many sellers choose a company that already carries those. Buyers outside the EU can complete the purchase remotely, by power of attorney, without travelling to Austria. If you need the fastest possible turnaround, see our same-day shelf company option.

What the price includes, and what costs extra

Many providers either hide their prices or quote a single “from” figure with no breakdown. We prefer to show how the cost is built, in two parts: what is included in every GmbH purchase, and the optional extras you choose for an online business.

A key point: the share capital is not a fee. It belongs to the company and works in its business once you own it, so a large part of any honest price is simply capital that ends up funding your store. For a full breakdown of the cost drivers across the DACH region, see our shelf company cost guide, and contact us for a transparent, all-inclusive quote.

Have questions about your specific online business? Request a free callback with our team, with no commitment. Talk to our team.

Buying from abroad or as a non-EU seller

You do not need to be in Austria, or an EU citizen, to own an Austrian GmbH. The purchase can be completed remotely using a power of attorney, which means non-EU sellers can take ownership without travelling. If you are starting from outside the EU, our guide on how to buy a company as a foreigner walks through the practical steps, and we coordinate the cross-border paperwork on your behalf. Sellers from specific markets can also see our dedicated guidance, for example for India and the UAE. If you are still deciding between countries, our comparison of Germany, Switzerland and Austria is a useful starting point.

Bank account, registered address and tax registration

A company can only trade once it can move money, invoice, and show a proper address. A ready-made Austrian GmbH can have all three ready:

• Bank account. Opening a business account is often the slowest part for foreign owners, so many buyers prefer a shelf company with a bank account already in place. A nominee or local director can help satisfy the bank’s requirements.
• Registered address. An online business still needs a real registered office and a correct Impressum on its store. A virtual office in Austria can provide a compliant business address.
• Tax registration. We handle the tax-office registration, the UID number, and OSS so the company is set up for cross-border selling from the start. For broader formation context, see company formation in Austria.

Corporate tax and ongoing compliance in Austria

Buying the company is the start, not the finish. An Austrian GmbH pays corporate income tax at 23% (the flat rate from 2024), with a minimum corporate tax of €500 per year even in a loss or dormant year. Owning the company also brings ongoing obligations that most sellers never mention:

• Bookkeeping and accounting in line with Austrian requirements.
• Annual financial statements and their filing.
• VAT and OSS returns, plus corporate income tax returns and tax-office correspondence.
• Register and beneficial-owner upkeep in the Firmenbuch and WiEReG when ownership or management changes.

We stay with you for all of it, so the entity keeps good standing while you focus on selling. For the full picture, see our guide to corporate tax in Austria. This is general information, not tax advice; rates and rules change, so confirm your position for your specific case.

Why buy from a lawyer-led provider, not just an online shop

There is no shortage of sites selling Austrian companies, and some are little more than checkout pages. A GmbH is a real legal entity carrying real obligations, so who you buy it from matters. With Müller Konsult you get legal sourcing grounded in actual Austrian and EU law, genuine due diligence on every company before transfer, transparent pricing rather than a vague “from” number, explicit handling for non-EU and remote buyers, and a named, accountable adviser with a real office. That combination is the difference between buying a company and buying one safely. If you are planning to relocate as well, ask us about a residence permit in Austria through company ownership, or a presence in Vienna.

Frequently asked questions

Official sources

• Austrian commercial register (Firmenbuch), Federal Ministry of Justice — justizonline.gv.at
• Austrian Federal Ministry of Finance (VAT, corporate tax) — bmf.gv.at
• EU VAT One-Stop-Shop (OSS) — vat-one-stop-shop.ec.europa.eu

Ready to launch your online business from Austria?

Contact Müller Konsult for a clean, ready-made Austrian GmbH set up for e-commerce. We assess your model, propose the right entity, and handle the VAT, OSS, and bank account so you can start selling. Müller Konsult · Königsallee 27, 40212 Düsseldorf · +49 211 5403 8800 · info@gmbhforsale.com · Request a callback

Reviewed by Stefan Stelthove, Corporate & Commercial Lawyer, Müller Konsult. Last updated 7 June 2026.

Related: Buy a GmbH in Austria · Company formation in Austria · Corporate tax in Austria · E-commerce company Germany · Shelf company in Vienna