Notifying the tax office

General information

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.

Please note

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.

Enterprises affected

Incorporated companies and registered partnerships


Commencement of trading activities


Within a month of commencing the activity.

Competent authority


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.

Required documents

Completed company establishment form

Costs and fees

No fees or charges are payable.

Further information


Any queries can be answered by the information centre of the relevant tax office ( BMF)German text.

Legal bases

Körperschaftsteuergesetz 1988

Expert information

No expert information is available.

Link to form

Authentication and signature

Please note

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

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

Translated by the European Commission
Last update: 1 January 2022

Responsible for the content: Federal Ministry of Finance

Rate this page and help us to improve.