Notifying the tax office

General information

The competent tax office (→ BMF)^{German text} must be notified of the start and location of the business.

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 number at the same time as they make their initial application.

Enterprises affected

Incorporated companies and registered partnerships

Requirements

Commencement of trading activities

Deadlines

Within a month of commencing the activity.

Competent authority

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

Procedure

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 VAT^{German text}, income tax 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.

Required documents

Completed company establishment form

Costs and fees

No fees or charges are payable.

Further information

Legal bases

Körperschaftsteuergesetz 1988

Expert information

No expert information is available.

Link to form

• For registered partnerships without separate legal personality:
  FinanzOnline (→ BMF)^{German text}
• Questionnaire for stock corporations/limited liability companies – Procedure 15^{German text}
• Questionnaire for companies – Procedure 16^{German text}

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
• In writing: by informal letter

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}