Notifying the tax office
table of content
The competent tax officeGerman text must be notified of the start and location of the business.
This is not necessary if notice is given to the competent business authority.
These rules also apply to all entrepreneurs from EU Member States in Austria.
If the company is going to be profitable in the tax year, a tax reference can be requested when giving notice. The tax reference must be quoted in all contact or correspondence with the tax office.
Companies wishing to conduct business within the EU internal market can apply for a VAT identification numberGerman text at the same time as they make their initial application.
Incorporated companies and registered partnerships
Commencement of trading activities
Within a month of commencing the activity.
For bodies and registered partnerships without separate legal personality:
- for levying corporation tax: the tax office of the place where the company's management is locatedGerman text
- for determining income from farming and forestry, from operating a business and from self-employment: the tax office of the place where the company's management is locatedGerman text
- for determining income from letting and leasing of real estate: the tax office of the place where the real estate is locatedGerman text
- if neither the management nor the registered office is based in Austria (limited tax liability): 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's real estate is located; otherwise: the tax office first notified of the tax liability
The competent tax office must be notified of the start and location of the business. Brief, informal notice is sufficient.
The tax office will then send the business start-up form, which must be completed and returned. A tax account is set up under the company's tax number and company name; all VATGerman text, income taxGerman text and wage-related tax payments are credited to, and debited from, this account.
The tax office issues statements for the tax account which show back payments, pre-payments or credits.
Completed company establishment form
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.
For registered partnerships without separate legal personality: FinanzOnline (→ BMF)
Authentication and Signature
- Electronically: Registration via FinanzOnline (→ BMF) with login details, mobile phone signature, card-based citizen card system or EU login
- In writing: by informal letter
Notice of the opening of registered partnershipsGerman text without separate legal personalityGerman text can also be given on FinanzOnline (→ BMF)German text (function 'Anträge/Anmeldung Personengesellschaft' [applications/registering a registered partnership]). This FinanzOnline function is not available to legal entitiesGerman text and registered partnerships which do not have separate legal personality and separate assets, and are liable for tax under the tax rules.
Auxiliary and Problemsolving Services
There are no assistance or problem-solving services.
Further service points
- USP Editorial Staff
- Federal Ministry of Finance