The supply of goods by a non-resident is subject to VAT in Austria.
When a non-resident has an establishment in Austria, the establishment is required to register for and pay VAT when the registration threshold is met.
When a non-resident has no establishment in Austria and makes taxable supplies in Austria, they are required to register for VAT regardless of meeting the registration threshold. If the supplier is resident in another EU country, they may register directly. If the supplier is resident in a non-EU country, they are required to appoint a tax representative that is resident in Austria.
In general, if the customer is a taxable person, they are required to withhold the VAT payable on the supply and make a payment on behalf of the supplier.