Notifying the tax office
table of content
The competent tax office (→ BMF)German 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 number 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.
- Only the Tax Authority Austria (→ BMF)German text
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, 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.
Completed company establishment form
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.
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 15German text
- Questionnaire for companies – Procedure 16German 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
Notice of the opening of registered partnerships without separate legal personality 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.
Means of redress or appeal
Assistance and problem-solving services
There are no assistance or problem-solving services.
Further service points
Responsible for the content: Federal Ministry of Finance