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Notifying the tax office

General Information

The competent tax officeGerman text must be notified of the start and location of the business; this can be done during e-start-up for sole proprietorships on the Business Service Portal USP.

Please note

These rules also apply to all entrepreneurs from EU Member States in Austria.

Please note

If you have previously filed an employee tax return you can notify the tax office of the change on FinanzOnline (→ BMF)German text (option

Anträge/Erklärungswechsel

[applications/change of return type]).

You will also apply for a tax reference during the financial registration part of e-start-up on the Business Service Portal USP. The tax reference must be quoted in all contact or correspondence with the tax office.

You can also request a VAT ID numberGerman text during the initial registration.

Enterprises Affected

Sole traders

Requirements

Commencement of trading activities

Deadline

Within a month of commencing the activity.

Competent Authority

  • For a natural person who is permanently or ordinarily residentGerman text in Austria and is the sole proprietor of one or more businesses or business premises: the tax office of the place of residenceGerman text
  • For taxpayers who are neither permanently nor ordinarily residentGerman text in Austria (whose tax liability is limited): the tax officeGerman text of the place where the business premises are located or, if the business has no premises, the tax office of the place where the taxpayer owns real estate; otherwise: the tax office of the taxpayer's last place of residence or the tax office first informed of the tax liability.

Procedure

During e-start-up, a questionnaire is completed notifying the tax office of the start and location of the business. The tax office decides whether the entrepreneur will be assessed for tax and issues a VAT ID number if that has been requested.

A tax account is set up for entrepreneurs who are to be assessed, under their personal or company name and tax reference; all VATGerman text, income taxGerman text and wage-related tax payments are credited to, and debited from, this account.

As with a giro account, the tax office issues account statements which show back payments, pre-payments or credits.

Documents Required

Filled out Questionnaire

Expenses

No fees or charges are payable.

Additional Information

Tip

Any queries can be answered by the information centre of the relevant tax officeGerman text.

Legal Basis

Einkommensteuergesetz 1988

Expert Information

No expert information is available.

To Form

Authentication and Signature

  •  Electronically:

Registration via FinanzOnline (→ BMF) with login details, mobile phone signature, card-based citizen card system or EU Login

Registration via USP with USP login details or mobile phone signature

  • Schriftlich: informal letter or by sending a signed and completed questionnaire

Remedies

Not applicable

Auxiliary and Problemsolving Services

There are no assistance or problem-solving services.

Further service points

Tax Ombudsman of the Federal Ministry of FinanceGerman text

 

Translated by the European Commission
last update: 1 December 2020
responsible for content:
  • USP Editorial Staff
  • Federal Ministry of Finance