Notifying the tax office
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These rules also apply to all entrepreneurs from EU Member States in Austria.
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.
Commencement of trading activities
Within a month of commencing the activity.
- 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.
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.
Filled out Questionnaire
No fees or charges are payable.
Any queries can be answered by the information centre of the relevant tax officeGerman text.
No expert information is available.
- FinanzOnline (→ BMF)
- Form Verf24 (questionnaire to be completed upon commencement of a commercial or professional activity)
Authentication and Signature
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
Auxiliary and Problemsolving Services
There are no assistance or problem-solving services.
Further service points
- USP Editorial Staff
- Federal Ministry of Finance