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

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

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}