Notifying the tax office
table of content
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 number during the initial registration.
Commencement of trading activities
Within a month of commencing the activity.
Only the Tax Authority Austria (→ BMF)German text
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 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.
Filled out Questionnaire
Costs and fees
No fees or charges are payable.
Any queries can be answered by the information centre of the relevant tax office (→ BMF)German text.
Link to form
- 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 (→ 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
Responsible for the content: Federal Ministry of Finance