Management Accountancy Professions (EU/ EEA Countries/Switzerland) - Service Providers

General information

EU/EEA nationals and Swiss nationals who are licensed to practice the profession of a management accountancy profession in their home countries may, under certain conditions, be entiteled to provide temporary and occasional services regulated by sections 2 to 4 BiBuG in Austria.


  • EU/EEA or Swiss nationality;
  • an establishment in another EU/EEA member state or in Switzerland;
  • The requesting party must have been licensed to work as a management accountant, commercial accountant or payroll accountant in her/his home country. If the profession is not regulated in the host country, the requesting party has to proof, that she/he praticed in the profession for at least one year during the last ten years;
  • a pecuniary damage liability insurance if providing services that are reserved for management accountants, commercial accountants or payroll accountants.

The service providor has to inform the service recipient when concluding the contract:

  • Her/his registration number from the competent authority of her/his host member state;
  • Name and Address of the competent authority;
  • Occupational titel or certificate of qualification;
  • The purchase tax identification number
  • Details about the coverage of her/his pecuniary damage liability insurance

Please note

The provider of services is obliged to perform her/his services under the professional titel of her/his host member state. The professional titel has to be used in the official language of the host member state to avoid any mix up with Austrian management accounting professions regulated by the BiBuG.


No special deadlines need to be observed.

Competent authority

The President of the Austrian Federal Economic Chamber/Office of the Management Accountancy Authority (→ WKO) German text (Der Präsident der Wirtschaftskammer Österreich/Geschäftsstelle Bilanzbuchhaltungsbehörde)


A registration at the competent authority is not necessary.

Required documents

Not applicable

Costs and fees

Not applicable

Further information

Not applicable

Legal bases

Sections 2 to 4 and 71 of the Bilanzbuchhaltungsgesetz (BiBuG)

Expert information

No expert information is available.

Link to form

There is no form available.

Last update: 18 July 2022

Responsible for the content: Federal Ministry of Labour and Economy