Notifying the tax office

General information

The competent tax office (→ BMF)^{German text} must be notified of the start and location of the business; this can be done during e-start-up on the Business Service Portal USP.

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 number during the initial registration.

Enterprises affected

Sole traders

Requirements

Commencement of trading activities

Deadlines

Within a month of commencing the activity.

Competent authority

Only the Tax Authority Austria (→ BMF)^{German text}

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 VAT^{German text}, income tax 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.

Required documents

Filled out Questionnaire

Costs and fees

No fees or charges are payable.

Further information

Legal bases

Einkommensteuergesetz 1988

Expert information

No expert information is available.

Link to form

• FinanzOnline (→ BMF)
• Form Verf24 (questionnaire to be completed upon commencement of a commercial or professional activity)

Authentication and signature

•  Electronically:

Registration via FinanzOnline (→ BMF) with login details, mobile phone signature, card-based citizen card system (→ oesterreich.gv.at)^{German text} or EU Login

Registration via USP with USP login details or mobile phone signature

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

Means of redress or appeal

Not applicable

Assistance and problem-solving services

There are no assistance or problem-solving services.

Further service points

Tax Ombudsman of the Federal Ministry of Finance (→ oesterreich.gv.at)^{German text}